Integrated reporting: useful for investors?
Auteur :
Hannen, Stefan
Éditeur :
Peter Lang AG
ISBN :
9783631732472
Date de publication :
12 sept. 2017
Dimensions :
21,0 x 14,8 cm
Poids :
520 g
Langue :
Anglais
Pays d'origine :
Suisse
This study analyzes how far Integrated Reporting tackles shortcomings of corporate reporting. It investigates the IIRC Framework conceptually and provides a descriptive analysis of the degree of IR in existing reports from South Africa and the USA. The study also examines the relationship of IR with investor underreaction at the capital market.