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
List of tables
Table 3-1: Overview of reporting regulations in South Africa
Table 3-2: Overview of reporting regulations in the USA
Table 3-3: IR F coverage by South African and US regulations
Table 4-1: Overview of agency problems and their possible mitigations
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