The aim of this study is to test what drives the way in which companies disclose materiality in their Integrated … Reports (IRs). Materiality is one of the main themes (and challenges) in the IR discourse, and it will probably play a central … implement the materiality principle, will produce IRs which are concise and able to provide relevant information on the future …

The article aims at discussing the evolution of the concept of materiality in financial and, more specifically, non …-financial reporting. Materiality will play a central role in the next years in order for reports to reach conciseness, which is at present … article reviews the most relevant materiality frameworks and definitions and provides further insights for the advancement of …

interest in materiality for the organizational research, workshops on materiality, and linking of materiality with the strategy …

Discuss the implications of materiality of financial information on "earnings management". Imply the content … materiality guidelines in the US GAAP. Materiality, importance and significance are terms used to indicate the materiality … influence the practices of "earnings managements", and second US GAAP do not offer well defined guidelines to apply materiality …

Purpose – This paper seeks to focus on the issue of materiality judgements and the need for public disclosure of … materiality levels. Insights about the concept of materiality are drawn from the words of users of audited financial reports … stakeholders in the market for audit services about the issue of “materiality” as this concept is applied in auditing. The …