Integrated reporting : background, measurement issues, approaches and an agenda for future research

Author(s)
De Villiers, Charl Johannes
Venter, Elmar Retief
Hsiao, Pei-Chi Kelly
Keywords
Integrated reporting
Research agenda
International Integrated Reporting Council (IIRC)

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URI
http://hdl.handle.net/20.500.12424/95018
Online Access
http://hdl.handle.net/2263/64256
Abstract
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.
http://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1467-629X
2019-12-14
hj2018
Accounting
Date
2018-03-15
Type
Postprint Article
Identifier
oai:repository.up.ac.za:2263/64256
http://hdl.handle.net/2263/64256
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.
0810-5391 (print)
1467-629X (online)
10.1111/acfi.12246
Copyright/License
© 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
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