Integrated Reporting

Integrated Reporting

The introduction of Integrated Reporting (IR) is supposed to tackle shortcomings of corporate reporting that have been criticized for decades. The new reporting format intends to improve the understandability of corporate reports and broaden their often merely financial and backward-looking perspective. This study investigates the usefulness of IR for investors. A conceptual analysis provides an in-depth examination of the IIRC’s International Framework, the basis… (more)

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Book Details  


Publisher: Peter Lang GmbH, Internationaler Verlag der Wissenschaften (August 31, 2017)

Collection: Muensteraner Schriften zur Internationalen Unternehmensrechnung

Parent ISBN: 9783631732472

Page count: 296 pages

Language: English


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