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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.

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Bibliographic Information published by the Deutsche NationalbibliothekThe Deutsche Nationalbibliothek lists this publication in the DeutscheNationalbibliografie; detailed bibliographic data is available in the internet at http://dnb.d-nb.de.

Zugl.: Münster (Westfalen), Univ., Diss., 2016

Library of Congress Cataloging-in-Publication DataA CIP catalog record for this book has been appliedfor at the Library of Congress

D 6

ISSN 1868-7687

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