Integrated Reporting - Changes in Company Reporting

Integrated Reporting and Investor Clientele

In this paper, I examine the relation between Integrated Reporting (IR) and the composition of a firm’s investor base. I hypothesize and find that firms that practice IR have a more long-term oriented investor base with more dedicated and fewer transient investors. This result is more pronounced for firms with high growth opportunities, not controlled by a family, operating in ‘sin’ industries,...

Mandatory IFRS Reporting and Changes in Enforcement

In recent years, a large number of countries have made reporting under International Financial Reporting Standards (IFRS) mandatory. The capital-market effects of this change have been extensively studied, but their sources are not yet well understood and still heavily debated. This paper presents new evidence that aims to distinguish between several potential explanations for these capital-mar...

Voluntary and Mandatory Company Sustainability Reporting: A Comparison of Approaches

This paper investigates the adoption of an Enterprise Architecture (EA) for improving the effectiveness of sustainability reporting through facilitating business-IT alignment and the incorporation of sustainability management and reporting into the strategy of a company. The paper highlights significant differences between voluntary and mandatory reporting of companies in South Africa with rega...

How Does Integrated Reporting Change Sustainability Communications?

Health Care Quality Reporting: Changes and Challenges

The articles that comprise this special edition of the Health Care Financing Review cover a wide range of topics pertaining to the public reporting of health care quality. For many years, CMS and other purchasers have used public reporting of health care quality measures not only for public accountability of plans and providers for the care they provide, but also to assist consumers, health pla...