Integrated Reporting
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.
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.
| Autor: | Hannen, Stefan |
|---|---|
| ISBN: | 9783631732472 |
| Auflage: | 1 |
| Sprache: | Englisch |
| Seitenzahl: | 298 |
| Produktart: | Gebunden |
| Verlag: | Peter Lang GmbH, Internationaler Verlag der Wissenschaften |
| Veröffentlicht: | 12.09.2017 |
| Untertitel: | Useful for investors? |
| Schlagworte: | Annual Report Capital Market Conceptual Analysis Hannen Integrated Kajüter Non–financial Disclosures Peter Reporting investors? |
Stefan Hannen studied Business Administration at the University of Münster (Germany) and at Monash University in Melbourne (Australia). He worked as a research assistant for the Chair of International Accounting at the University of Münster.