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This study was to examine relationships between corporate governance mechanism, integrated financial reporting, and investment risk on the stock exchange in Thailand. This study has investigated determinants and consequences of integrated financial reporting by analyzing Form 56-1 for year-end 2015 of the 240 Thai listed firms. To examine the relationship, an integrated financial reporting checklist was developed to identify the level of integrated reporting of listed firms on the Stock Exchange of Thailand. An index was based on seven dimensions of the International Integrated Reporting Framework. An integrated financial reporting is then analyzed using content analysis. An integrated financial reporting and corporate governance mechanism were collected from Form 56-1 for year-end 2015. Investment risk data was collected from SETSMART database. The analysis was conducted using structural equation modeling (SEM). The statistical results from factor analysis found that all seven dimensions are appropriate measurements of integrated financial reporting. The empirical result is that positive relationships were found for stakeholder-oriented corporate governance mechanism, shareholder-oriented corporate governance mechanism and integrated financial reporting; integrated financial reporting and investment risk. The model identified mediating relationship of integrated financial reporting between shareholder-oriented corporate governance mechanism and investment risk.

The influence of corporate governance mechanism on the integrated financial reporting and investment risk of Thai listed companies