This study investigates whether integrated reporting (IR) is achieving its intended purpose by focusing on its usefulness as perceived by sell-side analysts. The main data come from 23 analysts who covered companies participating in the Pilot Programme Business Network of the International Integrated Reporting Council as of 2013. We find that IR has not connected with analysts’ practice of firm assessment. The improvements resulting from the adoption of integrated reporting are not relevant to analysts, as the reports do not provide the information required by analysts in sufficient detail or preferred format.
Abhayawansa S., Elijido-Ten E., Dumay J. (2019). A practice theoretical analysis of the irrelevance of integrated reporting to mainstream sell-side analysts. ACCOUNTING AND FINANCE, 59(3), 1621-1653 [10.1111/acfi.12367].
A practice theoretical analysis of the irrelevance of integrated reporting to mainstream sell-side analysts
Dumay J.Writing – Original Draft Preparation
2019
Abstract
This study investigates whether integrated reporting (IR) is achieving its intended purpose by focusing on its usefulness as perceived by sell-side analysts. The main data come from 23 analysts who covered companies participating in the Pilot Programme Business Network of the International Integrated Reporting Council as of 2013. We find that IR has not connected with analysts’ practice of firm assessment. The improvements resulting from the adoption of integrated reporting are not relevant to analysts, as the reports do not provide the information required by analysts in sufficient detail or preferred format.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
