Integrated reporting: useful for investors?
Saved in:
| Main Author: | |
|---|---|
| Format: | Thesis Book |
| Language: | English |
| Published: |
Frankfurt am Main
PL Academic Research
[2017]
|
| Series: | Münsteraner Schriften zur Internationalen Unternehmensrechnung
Band 15 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XXVII, 296 Seiten Diagramme, Illustration |
| ISBN: | 9783631732472 3631732473 |
Staff View
MARC
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| 300 | |a XXVII, 296 Seiten |b Diagramme, Illustration | ||
| 336 | |b txt |2 rdacontent | ||
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Record in the Search Index
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| adam_text | Contents
XI
Contents
List of figures...................................................................XV
List of tables................................................................XVII
List of abbreviations .........................................................XIX
List of symbols...............................................................XXVII
1 Introduction................................................................I
1.1 Motivation and objective of the study................................. 1
1.2 Scientific research strategy..........................................9
1.3 Outline of the study.................................................. 11
2 The Integrated Reporting approach...........................................14
2.1 History and institutional background.................................. 14
2.2 The International IR Framework...................................... 19
2.2.1 Overview of basic characteristics of IR, the IR Framework
and its use.................................................... 20
2.2.2 Fundamental Concepts............................................21
2.2.3 Guiding Principles..............................................24
2.2.4 Content Elements.............................................. 29
2.3 Critical discussion of the Framework....................................33
2.3.1 The purpose of an integrated report......................... 34
2.3.2 G uiding Principles........................................... 41
2.3.3 Content Elements................................................49
3 Corporate reporting in South Africa and the USA........................... 56
3.1 Corporate reporting in South Africa.................................. 56
3.1.1 Economic and historical background............................ 57
3.1.2 Institutions regulating corporate reporting.................... 58
3.1.3 Regulations on corporate reporting.......................... 61
3.1.4 Summary of the South African reporting landscape................71
3.2 Corporate reporting in the USA........................................71
3.2.1 Economic and historical background..............................72
3.2.2 Institutions regulating corporate reporting.....................74
3.2.3 Regulations on corporate reporting..............................76
XII Contents
3.2.4 Summary of the US reporting landscape.......................89
4 Integrated Reporting in practice....................................... 92
4.1 State of research.................................................. 92
4.2 Theory and hypotheses development.................................. 106
4.2.1 Principal Agent Theory...................................... 106
4.2.2 Positive Accounting Theory...................................108
4.2.3 Systems-oriented theories................................... 109
4.2.4 Hypotheses development..................................... Ill
4.3 Methodology....................................................... 113
4.3.1 Sample,......................................................114
4.3.2 Content analysis catalogue..................................120
4.3.2.1 Content analysis................................. 120
4.3.2.2 Elements of the catalogue...........................121
4.3.2.3 Data collection and scoring........................123
4.4 Results......................................................... 128
4.4.1 Basic characteristics of the reports........................128
4.4.2 The degree of Integrated Reporting..........................130
4.4.2.1 Total Integrated Reporting score ..................130
4.4.2.2 Sub-scores on the Guiding Principles................136
4.4.3 Supplementary measures.......................................145
4.4.4 Summary of the results .....................................130
4.5 Discussion................................................. ...151
5 Capital market consequences of Integrated Reporting..................... 155
5.1 State of research...................................................155
5.2 Theory and hypothesis development...................................164
5.2.1 The investor underreaction effect.......................... 164
5.2.2 Moderation of investor underreaction by Integrated Reporting .. 166
5.2.3 Hypothesis development.................................... 171
5.3 Methodology....................................................... 171
5.3.1 Regression models............................................172
5.3.2 Variables................................................ 175
5.3.3 Assumptions of the OLS regressions...........................180
Contents XIII
5.4 Results......................................................... 181
5.4.1 Univariate and bivariate analyses........................... 182
5.4.2 Regression analysis..........................................190
5.4.2.1 Basic model: the investor underreaction effect..... 190
5.4.2.2 Moderation of the investor underreaction effect by IR 193
5.4.2.3 Robustness tests................................... 196
5.5 Discussion..........................................................209
6 Summary and conclusions..................................................213
6.1 Summary of the conceptual and the empirical analysis................213
6.2 Implications...................................................... 221
6.3 Limitations and outlook.............................................223
Appendix ............................................................... 227
Web appendix.......................................................... 235
Bibliography.............................................................. 237
List of cited annual (integrated) reports....................................285
List of cited laws, regulations, standards and guidance materials ...........287
|
| any_adam_object | 1 |
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| classification_rvk | QP 820 |
| ctrlnum | (OCoLC)1009875857 (DE-599)DNB1137069112 |
| discipline | Wirtschaftswissenschaften |
| format | Thesis Book |
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| spelling | Hannen, Stefan 1986- Verfasser (DE-588)1140604295 aut Integrated reporting useful for investors? Stefan Hannen Frankfurt am Main PL Academic Research [2017] XXVII, 296 Seiten Diagramme, Illustration txt rdacontent n rdamedia nc rdacarrier Münsteraner Schriften zur Internationalen Unternehmensrechnung Band 15 Dissertation Westfälische Wilhelms-Universität in Münster 2016 Unternehmen (DE-588)4061963-1 gnd rswk-swf Nachhaltigkeitsbericht (DE-588)7700270-2 gnd rswk-swf Kapitalmarkt (DE-588)4029578-3 gnd rswk-swf Südafrika (DE-588)4078012-0 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf Annual Report Capital Market Conceptual Analysis (DE-588)4113937-9 Hochschulschrift gnd-content USA (DE-588)4078704-7 g Südafrika (DE-588)4078012-0 g Kapitalmarkt (DE-588)4029578-3 s Unternehmen (DE-588)4061963-1 s Nachhaltigkeitsbericht (DE-588)7700270-2 s DE-604 Erscheint auch als Online-Ausgabe, E-PDF 978-3-631-73323-3 Erscheint auch als Online-Ausgabe, EPUB 978-3-631-73324-9 Erscheint auch als Online-Ausgabe, MOBI 978-3-631-73325-7 Münsteraner Schriften zur Internationalen Unternehmensrechnung Band 15 (DE-604)BV035947159 15 Digitalisierung UB Augsburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030063356&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Hannen, Stefan 1986- Integrated reporting useful for investors? Münsteraner Schriften zur Internationalen Unternehmensrechnung Unternehmen (DE-588)4061963-1 gnd Nachhaltigkeitsbericht (DE-588)7700270-2 gnd Kapitalmarkt (DE-588)4029578-3 gnd |
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| title | Integrated reporting useful for investors? |
| title_auth | Integrated reporting useful for investors? |
| title_exact_search | Integrated reporting useful for investors? |
| title_full | Integrated reporting useful for investors? Stefan Hannen |
| title_fullStr | Integrated reporting useful for investors? Stefan Hannen |
| title_full_unstemmed | Integrated reporting useful for investors? Stefan Hannen |
| title_short | Integrated reporting |
| title_sort | integrated reporting useful for investors |
| title_sub | useful for investors? |
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| topic_facet | Unternehmen Nachhaltigkeitsbericht Kapitalmarkt Südafrika USA Hochschulschrift |
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