Open Daily: 10am - 10pm | Alley door pickup 10am - 7pm 3038 Hennepin Ave Minneapolis, MN
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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Integrated Reporting: Useful for Investors?

Integrated Reporting: Useful for Investors?

Hannen, Stefan
Kajüter, Peter

Hardcover

Series: Muensteraner Schriften Zur Internationalen Unternehmensrechn, Book 15

Business GeneralEconomicsInvesting & Finance

ISBN10: 3631732473
ISBN13: 9783631732472
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Sep 12 2017
Pages: 298
Weight: 1.19
Height: 0.75 Width: 5.83 Depth: 8.27
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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