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Integrated Reporting decision usefulness: mainstream equity market views

Slack, R.; Tsalavoutas, I.

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Authors

I. Tsalavoutas



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.

Citation

Slack, R., & Tsalavoutas, I. (2018). Integrated Reporting decision usefulness: mainstream equity market views. Accounting Forum, 42(2), 184-198. https://doi.org/10.1016/j.accfor.2018.01.005

Journal Article Type Article
Acceptance Date Jan 25, 2018
Online Publication Date Apr 30, 2018
Publication Date Jun 1, 2018
Deposit Date Jan 26, 2018
Publicly Available Date Oct 30, 2019
Journal Accounting Forum
Print ISSN 0155-9982
Publisher Taylor and Francis Group
Peer Reviewed Peer Reviewed
Volume 42
Issue 2
Pages 184-198
DOI https://doi.org/10.1016/j.accfor.2018.01.005
Public URL https://durham-repository.worktribe.com/output/1335901

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