Useful for investors?
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
The web appendix can be found athttps://www.wiwi.uni-muenster.de/iur/dissertationen/hannen/webappendix.
It includes the following tables:
1 Content analysis catalogue
2 Regression results – Basic underreaction settings (“Regressions underreaction basic”)
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