Integrated Reporting

Table Of Contents

• Cover
• Title
• Copyright
• About the author
• About the book
• This eBook can be cited
• Contents overview
• Contents
• List of figures
• List of tables
• List of abbreviations
• List of symbols
• 1 Introduction
• 1.1 Motivation and objective of the study
• 1.2 Scientific research strategy
• 1.3 Outline of the study
• 2 The Integrated Reporting approach
• 2.1 History and institutional background
• 2.2 The International <IR> Framework
• 2.2.1 Overview of basic characteristics of IR, the IR Framework and its use
• 2.2.2 Fundamental Concepts
• 2.2.3 Guiding Principles
• 2.2.4 Content Elements
• 2.3 Critical discussion of the Framework
• 2.3.1 The purpose of an integrated report
• 2.3.2 Guiding Principles
• 2.3.3 Content Elements
• 3 Corporate reporting in South Africa and the USA
• 3.1 Corporate reporting in South Africa
• 3.1.1 Economic and historical background
• 3.1.2 Institutions regulating corporate reporting
• 3.1.3 Regulations on corporate reporting
• 3.1.4 Summary of the South African reporting landscape
• 3.2 Corporate reporting in the USA
• 3.2.1 Economic and historical background
• 3.2.2 Institutions regulating corporate reporting
• 3.2.3 Regulations on corporate reporting
• 3.2.4 Summary of the US reporting landscape
• 4 Integrated Reporting in practice
• 4.1 State of research
• 4.2 Theory and hypotheses development
• 4.2.1 Principal Agent Theory
• 4.2.2 Positive Accounting Theory
• 4.2.3 Systems-oriented theories
• 4.2.4 Hypotheses development
• 4.3 Methodology
• 4.3.1 Sample
• 4.3.2 Content analysis catalogue
• 4.3.2.1 Content analysis
• 4.3.2.2 Elements of the catalogue
• 4.3.2.3 Data collection and scoring
• 4.4 Results
• 4.4.1 Basic characteristics of the reports
• 4.4.2 The degree of Integrated Reporting
• 4.4.2.1 Total Integrated Reporting score
• 4.4.2.2 Sub-scores on the Guiding Principles
• 4.4.3 Supplementary measures
• 4.4.4 Summary of the results
• 4.5 Discussion
• 5 Capital market consequences of Integrated Reporting
• 5.1 State of research
• 5.2 Theory and hypothesis development
• 5.2.1 The investor underreaction effect
• 5.2.2 Moderation of investor underreaction by Integrated Reporting
• 5.2.3 Hypothesis development
• 5.3 Methodology
• 5.3.1 Regression models
• 5.3.2 Variables
• 5.3.3 Assumptions of the OLS regressions
• 5.4 Results
• 5.4.1 Univariate and bivariate analyses
• 5.4.2 Regression analysis
• 5.4.2.1 Basic model: the investor underreaction effect
• 5.4.2.2 Moderation of the investor underreaction effect by IR
• 5.4.2.3 Robustness tests
• 5.5 Discussion
• 6 Summary and conclusions
• 6.1 Summary of the conceptual and the empirical analysis
• 6.2 Implications
• 6.3 Limitations and outlook
• Appendix
• Web appendix
• Bibliography
• List of cited annual (integrated) reports
• List of cited laws, regulations, standards and guidance materials
• Series index