Integrated reporting decision usefulness: mainstream equity market views

Slack, R. and Tsalavoutas, I. (2018) Integrated reporting decision usefulness: mainstream equity market views. Accounting Forum, 42(2), pp. 184-198. (doi: 10.1016/j.accfor.2018.01.005)

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The International Integrated Reporting (<IR>) Framework (2013) identified providers of financial capital as its primary users. This research provides evidence from 22 mainstream equity market actors, employed by global investment houses, regarding the decision usefulness of and resistances to <IR>, as a reporting framework. Despite institutional-level support for <IR>, the interviews reveal that its usefulness to fund managers and equity analysts is low. Concerns are evident over the Framework design and its relevance to more structural issues pertaining to equity market culture. The implication of this is that <IR> may become a reporting fad, not embedded into mainstream investment thinking.

Item Type:Articles
Additional Information:The authors thank the Association of Chartered Certified Accountants for funding this project.
Glasgow Author(s) Enlighten ID:Tsalavoutas, Professor Yannis
Authors: Slack, R., and Tsalavoutas, I.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Accounting Forum
ISSN (Online):1467-6303
Published Online:30 April 2018
Copyright Holders:Copyright © 2018 Elsevier Ltd.
First Published:First published in Accounting Forum 42(2):184-198
Publisher Policy:Reproduced in accordance with the publisher copyright policy

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