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

De Villiers, Charl; Venter, ER; Hsiao, PCK

dc.contributor.author	De Villiers, Charl	en
dc.contributor.author	Venter, ER	en
dc.contributor.author	Hsiao, PCK	en
dc.date.accessioned	2018-06-08T04:16:15Z	en
dc.date.issued	2017-12	en
dc.identifier.citation	Accounting & Finance, 57(4), 937-959, December 2017	en
dc.identifier.issn	0810-5391	en
dc.identifier.uri	http://hdl.handle.net/2292/37235	en
dc.description.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.	en
dc.publisher	Wiley	en
dc.relation.ispartofseries	Accounting and Finance	en
dc.rights	Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. Details obtained from http://sherpa.ac.uk/romeo/issn/0810-5391/ https://authorservices.wiley.com/author-resources/Journal-Authors/licensing-open-access/licensing/self-archiving.html	en
dc.rights.uri	https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm	en
dc.title	Integrated reporting: Background, measurement issues, approaches and an agenda for future research	en
dc.type	Journal Article	en
dc.identifier.doi	10.1111/acfi.12246	en
pubs.issue	4	en
pubs.begin-page	937	en
pubs.volume	57	en
pubs.author-url	https://onlinelibrary.wiley.com/doi/abs/10.1111/acfi.12246	en
pubs.end-page	959	en
pubs.publication-status	Published	en
dc.rights.accessrights	http://purl.org/eprint/accessRights/OpenAccess	en
pubs.subtype	Article	en
pubs.elements-id	544423	en
pubs.org-id	Business and Economics	en
pubs.org-id	Accounting and Finance	en
dc.identifier.eissn	1467-629X	en
pubs.record-created-at-source-date	2018-06-08	en
pubs.online-publication-date	2016-10-17	en