The readability of integrated reports
@article{Toit2017TheRO, title={The readability of integrated reports}, author={E. S. du Toit}, journal={Meditari Accountancy Research}, year={2017}, volume={25}, pages={629-653} }
Purpose
This is an exploratory study to investigate the readability of integrated reports. The aim of this paper is to assess whether integrated reports are accessible to their readership and add value to stakeholders.
Design/methodology/approach
Readability analyses are performed on the integrated reports of all companies listed on the Johannesburg Stock Exchange for 2015 and 2016. Readability results are compared by means of a correlation analysis to the results of…
61 Citations
Readability of integrated reports: an exploratory global study
- BusinessAccounting, Auditing & Accountability Journal
- 2019
Purpose
A goal of integrated reporting (IR) under the International Integrated Reporting Council (IIRC)’s leadership is to provide clearly written, comprehensible and accessible information. In…
Determinants of Companies that Disclose High-Quality Integrated Reports
- BusinessSustainability
- 2019
Integrated reporting is becoming increasingly popular. The focus of this study was to assess the overall integrated reporting quality of global companies and find determinants of high-level…
The Influence of Integrated Reporting and Internationalisation on Intellectual Capital Disclosures
- BusinessJournal of Intellectual Capital
- 2019
Purpose
The purpose of this paper is to examine whether preparing an integrated report and/or whether cross-listing is associated with more intellectual capital (IC) disclosure.
…
Does external assurance contribute to higher quality integrated reports?
- BusinessJournal of Accounting and Public Policy
- 2019
Readability of sustainability reports: evidence from Indonesia
- Business
- 2020
PurposeThis study aimed at investigating the readability of sustainability reports in Indonesia. The Indonesian government, through the Financial Services Authority of Indonesia (Otoritas Jasa…
The measurement and potential drivers of integrated report quality: Evidence from a pioneer in integrated reporting
- BusinessSouth African Journal of Accounting Research
- 2019
This paper develops a measure for integrated report quality and explores possible drivers of high-quality reporting considering a sample of large listed companies in 2015 and 2016. Data are collected…
Integrated reports, external assurance and financial performance
- BusinessSustainability Accounting, Management and Policy Journal
- 2019
Purpose
The purpose of this paper is to examine the relationship between integrated reports, external assurance and financial performance for North American firms between 2011 and 2016.
…
A systematic literature review on integrated reporting from 2011 to 2020
- Business
- 2021
Purpose
This study aims to furnish the systematic literature review on integrated reporting (IR) and answer three research questions: How has the IR concept been developed recently across the…
Evaluating the integrated reporting journey: insights, gaps and agendas for future research
- BusinessAccounting, Auditing & Accountability Journal
- 2018
Purpose
The purpose of this paper is to identify key challenges, opportunities, strengths and weaknesses experienced by the integrated reporting (IR) idea since the International Integrated…
Disclosure of integrated reporting elements by industrial companies: evidence from Jordan
- Business
- 2020
In most developing countries, integrated reporting disclosure is still a recent topic and voluntarily practiced. The new reporting provides a comprehensive framework for disclosures of information in…
References
SHOWING 1-10 OF 120 REFERENCES
Firm characteristics and excellence in integrated reporting
- Business, Medicine
- 2017
An analysis of the integrated reporting of the top 100 entities listed on JSE for the financial years ending in 2013, 2014 and 2015 indicated that the type of industry, size of an entity, the profitability and composition of the board of directors all have an effect on the quality of theIntegrated reporting.
Risk reporting by the largest UK companies: readability and lack of obfuscation
- Business
- 2007
Purpose - The purpose of this paper is to examine risk disclosures by UK companies within their annual reports. Tests are performed to measure the level of the readability of the risk disclosures and…
The readability impact of international financial reporting standards
- Business
- 2015
Purpose – This paper aims to compare the readability of narrative annual report disclosure pre- and post-International Financial Reporting Standards (IFRS) adoption using a computational linguistics…
The effect of thematic structure on the variability of annual report readability
- Psychology
- 2001
The readability of annual reports has been the focus of extensive prior research. However, the extent of readability variability has only recently received specific attention. In response to a…
Determinants of the Readability of SOX 404 Reports
- Business
- 2016
ABSTRACT: This study examines SOX 404 reports with fiscal year-ends between 2004 and 2014 to determine their readability as measured by the FOG Index. We investigate the association between…
Integrated reporting in South Africa: some initial evidence
- Business
- 2015
Purpose
– This study aims to examine whether the integrated reports prepared in accordance with the King III Code of corporate governance regulation are providing the information intended of…
Integrated Reporting: Initial analysis of early reporters – an Institutional Theory approach
- Economics
- 2013
This paper provides initial empirical analysis of t he content and structure of the corporate integrated reports published as at January 2013 on the International Integrated Reporting Council (IIRC)…
Exploring the implications of integrated reporting on organisational reporting practice: Evidence from highly regarded integrated reporters
- Business
- 2016
Purpose - The purpose of this paper is to examine “how” the adoption of integrated reporting (IR), and the embedded multiple capitals framework, has influenced organisational reporting practice. In…
Organisational benefits and implementation challenges of mandatory integrated reporting
- Business
- 2014
Purpose – This study aims to summarise the findings of the perceptions of Chief Executive Officers (CEOs), Chief Financial Officers (CFOs) and senior executives of South African listed companies on…
Readability: A Measure of the Performance of the Communication Function of Financial Reporting
- Economics
- 2016
F INA. NCIAL reports are prepared for a specificpurpose.'Thepremise adopted in this article is that the function of financial reporting is to communicate selected financial information. If this…