This paper investigates whether integrated reporting (IR) is achieving its intended purpose by focusing on its usefulness as perceived by sell-side analysts. The main data comes from twenty-three analysts who covered companies participating in the Pilot Programme Business Network of the...

type="main" <p>This study explores the types of intellectual capital (IC) information considered important by analysts. It uses content analysis to examine IC information in 64 initiating coverage reports written on Australian listed companies. Results reveal that analysts consider several types of...</p>