This study analyzes how far Integrated Reporting tackles shortcomings of corporate reporting. It investigates the IIRC Framework conceptually and provides a descriptive analysis of the degree of IR in existing reports from South Africa and the USA. The study also examines the relationship of IR with investor underreaction at the capital market.
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This study analyzes how far Integrated Reporting tackles shortcomings of corporate reporting. It investigates the IIRC Framework conceptually and provides a descriptive analysis of the degree of IR in existing reports from South Africa and the USA. The study also examines the relationship of IR with investor underreaction at the capital market.
Read Less
