Show Less
Restricted access

Integrated Reporting

Useful for investors?

Series:

Stefan Hannen

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.

Show Summary Details
Restricted access

Web appendix

Extract



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”)

You are not authenticated to view the full text of this chapter or article.

This site requires a subscription or purchase to access the full text of books or journals.

Do you have any questions? Contact us.

Or login to access all content.