Governance Disclosure, Integrated Reporting, CEO Compensation, Firm Value

Providing empirical evidence of governance disclosure, integrated reporting, CEO compensation and firm value is the aim of the study. Companies in Asia that are registered in the integrated reporting example database are used as objects of the study. Four years of observations were made, beginning in 2018–2021. The study gets 180 observational data to analyze. The analysis tool used to process the data is WarpPLS 7.0. This study shows that governance disclosure and CEO compensation positively affect on firm value. However, integrated reporting does not affect on firm value. The study implication is that voluntary disclosure and compensation to increase firm value is important. Companies are encouraged to disclose and provide input to regulators related to policy.