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 |