Kamotho, Daniel W.; Moloi, Tankiso S.; Halleen, Simone - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-15
The study evaluates the decision usefulness of integrated reports by listed Namibian companies using specially designed control checklists. A manual content analysis of the sampled 2018-2019 integrated reports was performed, using the control checklists for the decision usefulness' qualitative...