"This study analyzes how far Integrated Reporting tackles shortcomings of corporate reporting. It investigates the IIRC Framework conceptually and provides a descriptive analysis of the degree of IR in existing reports from South Africa and the USA. The study also examines the relationship of IR...

Address the questions: Why earnings are so important that firms feel compelled to manipulate them? What is earnings management? What set of circumstances will induce earnings management? And how will the interaction among management, boards of directors, investors, employees, suppliers,...