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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.


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:(AM) Accepted Manuscript
Available under License - Creative Commons Attribution Non-commercial No Derivatives.
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Publisher statement:© 2018 This manuscript version is made available under the CC-BY-NC-ND 4.0 license
Date accepted:25 January 2018
Date deposited:29 January 2018
Date of first online publication:30 April 2018
Date first made open access:30 October 2019

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