Integrated Reporting

Useful for investors?

Business & Finance, Economics, Public Finance, Business Reference, Education, Economic Development
Cover of the book Integrated Reporting by Stefan Hannen, Peter Lang
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Author: Stefan Hannen ISBN: 9783631733240
Publisher: Peter Lang Publication: October 17, 2017
Imprint: Peter Lang GmbH, Internationaler Verlag der Wissenschaften Language: English
Author: Stefan Hannen
ISBN: 9783631733240
Publisher: Peter Lang
Publication: October 17, 2017
Imprint: Peter Lang GmbH, Internationaler Verlag der Wissenschaften
Language: English

The introduction of Integrated Reporting (IR) is supposed to tackle shortcomings of corporate reporting that have been criticized for decades. The new reporting format intends to improve the understandability of corporate reports and broaden their often merely financial and backward-looking perspective. This study investigates the usefulness of IR for investors. A conceptual analysis provides an in-depth examination of the IIRC’s International Framework, the basis to prepare integrated reports. An empirical analysis examines the presence of IR in existing reports from South Africa and the USA, before testing potential consequences for the capital market. The findings have implications not only for investors, but also for the reporting firms, regulators and academics.

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The introduction of Integrated Reporting (IR) is supposed to tackle shortcomings of corporate reporting that have been criticized for decades. The new reporting format intends to improve the understandability of corporate reports and broaden their often merely financial and backward-looking perspective. This study investigates the usefulness of IR for investors. A conceptual analysis provides an in-depth examination of the IIRC’s International Framework, the basis to prepare integrated reports. An empirical analysis examines the presence of IR in existing reports from South Africa and the USA, before testing potential consequences for the capital market. The findings have implications not only for investors, but also for the reporting firms, regulators and academics.

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