Integrated Reporting Disclosure Quality and Firm Performance: Evidence From Japanese Listed Companies
Table 4: Compare means in different industries
| Industry |
|
OO&EE |
S&RA |
BM |
G |
R&O |
P |
O |
BP |
Total |
| Materials |
Mean |
80% |
80% |
62% |
76% |
75% |
76% |
74% |
71% |
71% |
| Industrials |
Mean |
76% |
75% |
61% |
74% |
73% |
72% |
70% |
68% |
72% |
| Services |
Mean |
66% |
76% |
64% |
78% |
78% |
72% |
66% |
68% |
71% |
| Automobiles |
Mean |
88% |
78% |
66% |
70% |
76% |
74% |
72% |
66% |
74% |
| Pharmaceutical |
Mean |
75% |
74% |
66% |
74% |
76% |
75% |
72% |
70% |
74% |
| Retail |
Mean |
84% |
82% |
54% |
82% |
72% |
82% |
74% |
82% |
79% |
| Consumer Staples |
Mean |
75% |
71% |
62% |
74% |
68% |
68% |
68% |
66% |
69% |
| IT |
Mean |
77% |
72% |
61% |
72% |
74% |
73% |
73% |
69% |
72% |
| Utilities |
Mean |
78% |
75% |
70% |
74% |
77% |
77% |
72% |
78% |
77% |
| Real Estate |
Mean |
79% |
83% |
71% |
75% |
77% |
79% |
75% |
77% |
77% |
| Conglomerate |
Mean |
86% |
78% |
76% |
76% |
74% |
72% |
76% |
72% |
76% |
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