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
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
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.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

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.

More books from Peter Lang

Cover of the book Naturkunde im Wochentakt by Stefan Hannen
Cover of the book A Land on the Threshold by Stefan Hannen
Cover of the book Bildungsurlaub Planung, Programm und Partizipation by Stefan Hannen
Cover of the book Higher Education and Second Language Learning by Stefan Hannen
Cover of the book Le cosmopolitisme, de la ville au politique by Stefan Hannen
Cover of the book Caldo Verde Is Not Stone Soup by Stefan Hannen
Cover of the book Global News by Stefan Hannen
Cover of the book Savoirs et métiers de lEtat au XIXe siècle by Stefan Hannen
Cover of the book La memoria épica de Amadou Hampâté Bâ by Stefan Hannen
Cover of the book Die Inhaltskontrolle von Allgemeinen Geschaeftsbedingungen und formularmaeßigen Vertragsklauseln im deutsch-chinesischen Vergleich by Stefan Hannen
Cover of the book Metaphern und Dramapaedagogik im muttersprachlichen Grammatikunterricht des Deutschen by Stefan Hannen
Cover of the book English Language Education Policies and Practices in the Mediterranean Countries and Beyond by Stefan Hannen
Cover of the book Becoming Educated by Stefan Hannen
Cover of the book Morgenland und Moderne by Stefan Hannen
Cover of the book Psychometrically Relevant Differences between Source and Migrant Populations by Stefan Hannen
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy