Do Secrecy Culture and Regulatory Quality Matter on Textual Attributes of Integrated Reporting?

This study explores how national secrecy culture and regulatory quality influence IR textual attributes. Secrecy culture reduces text length, comparability, and readability, while regulatory quality enhances text length and readability. Secrecy culture moderates regulatory quality’s positive effects, highlighting the interplay between cultural norms and institutional pressures in shaping global IR practices and advancing corporate disclosure understanding.