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 ...
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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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Add this copy of Integrated Reporting: Useful for investors? to cart. $108.69, new condition, Sold by Ingram Customer Returns Center rated 5.0 out of 5 stars, ships from NV, USA, published 2017 by Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften.
Edition:
2017, Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
Publisher:
Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
Published:
2017
Language:
English
Alibris ID:
16386618537
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Seller's Description:
New. Print on demand Sewn binding. Cloth over boards. 298 p. Contains: Illustrations, black & white, Tables, black & white. Münsteraner Schriften Zur Internationalen Unternehmensrechnung, 15.
Add this copy of Integrated Reporting: Useful for Investors? (Mnsteraner to cart. $68.83, very good condition, Sold by Suffolk Books rated 4.0 out of 5 stars, ships from center moriches, NY, UNITED STATES, published 2017 by Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften.
Edition:
2017, Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
Add this copy of Integrated Reporting: Useful for Investors? (M to cart. $117.65, good condition, Sold by Bonita rated 4.0 out of 5 stars, ships from Newport Coast, CA, UNITED STATES, published 2017 by Peter Lang GmbH, International.
Edition:
2017, Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
