dc.contributor.author |
Sukhari, A |
en |
dc.contributor.author |
De Villiers, Charl |
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dc.date.accessioned |
2019-03-21T21:22:24Z |
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dc.date.issued |
2018-08-24 |
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dc.identifier.citation |
Australian Accounting Review 24 Aug 2018 |
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dc.identifier.issn |
1035-6908 |
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dc.identifier.uri |
http://hdl.handle.net/2292/46275 |
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dc.description.abstract |
© 2018 CPA Australia Business model (BM) and strategy disclosures could provide investors with relevant information. This study offers a platform for future research on BM and strategy disclosure and is the first to analyse the change in BM and strategy disclosures after the introduction of an integrated reporting (IR) requirement, to propose a framework for disclosure quality analyses, and to analyse how companies disclose the relationship between their BM and strategy. The findings show that BMs and strategy were not disclosed before the requirement to publish an integrated report in South Africa, but were disclosed thereafter. By 2014, companies used diagrams, flow charts, and informative narratives of business plans and value chains. Companies now disclose their strategic goals more transparently, but still do not link these goals to BMs, key performance indicators, risks or opportunities. The findings provide insight into disclosures that improved since the IR requirement and matters that are still not fully disclosed, which would be of interest to regulators tasked with investor protection. |
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dc.publisher |
Wiley |
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dc.relation.ispartofseries |
Australian Accounting Review |
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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. |
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dc.rights |
This is the peer reviewed version of the following article: Sukhari, A & De Villiers, C. Australian Accounting Review, 24 Aug 2018, which has been published in final form at https://doi.org/10.1111/auar.12264. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. |
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dc.rights.uri |
https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm |
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dc.rights.uri |
https://authorservices.wiley.com/author-resources/Journal-Authors/licensing/self-archiving.html |
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dc.title |
The Influence of Integrated Reporting on Business Model and Strategy Disclosures |
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dc.type |
Journal Article |
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dc.identifier.doi |
10.1111/auar.12264 |
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dc.rights.holder |
Copyright: CPA Australia |
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pubs.publication-status |
Published |
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dc.rights.accessrights |
http://purl.org/eprint/accessRights/OpenAccess |
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pubs.subtype |
Article |
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pubs.elements-id |
752754 |
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pubs.org-id |
Business and Economics |
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pubs.org-id |
Accounting and Finance |
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dc.identifier.eissn |
1835-2561 |
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pubs.record-created-at-source-date |
2019-07-23 |
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