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Durham Research Online
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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.

Abstract

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:Article
Full text:Publisher-imposed embargo until 30 October 2019.
(AM) Accepted Manuscript
First Live Deposit - 29 January 2018
Available under License - Creative Commons Attribution Non-commercial No Derivatives.
File format - PDF
(702Kb)
Status:Peer-reviewed
Publisher Web site:https://doi.org/10.1016/j.accfor.2018.01.005
Publisher statement:© 2018 This manuscript version is made available under the CC-BY-NC-ND 4.0 license http://creativecommons.org/licenses/by-nc-nd/4.0/
Record Created:29 Jan 2018 09:43
Last Modified:20 Jun 2018 16:04

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