Integrated reporting : background, measurement issues, approaches and an agenda for future research
Item
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Title
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Integrated reporting : background, measurement issues, approaches and an agenda for future research
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Description
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We discuss the background to integrated reporting, a new reporting framework focused on firms’ future value creation narrative. We consider why integrated reporting is an area of interest for the accounting profession, accountants, investors, regulators and managers. We provide an overview of the integrated reporting literature, discuss measurement and research design issues to take into account when designing studies on integrated reporting and identify approaches and set an agenda for future research.
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http://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1467-629X
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2019-12-14
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hj2018
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Accounting
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Creator
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De Villiers, Charl Johannes
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Venter, Elmar Retief
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Hsiao, Pei-Chi Kelly
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Date
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2018-03-15T05:01:55Z
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2017-12
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Type
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Postprint Article
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Format
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application/pdf
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Identifier
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De Villiers, C., Venter, E. R. and Hsiao, P.-C. K. (2017), Integrated reporting: background, measurement issues, approaches and an agenda for future research. Account Finance, 57: 937–959. doi:10.1111/acfi.12246.
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0810-5391 (print)
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1467-629X (online)
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10.1111/acfi.12246
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http://hdl.handle.net/2263/64256
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Language
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en
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Rights
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© 2017 AFAANZ. This is the pre-peer reviewed version of the following article : Integrated reporting: background, measurement issues, approaches and an agenda for future research. Account Finance, 57: 937–959, 2017. doi:10.1111/acfi.12246. The definite version is available at : http://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1467-629X