"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 …

I show that reporting regulation requires firms to recognize their development activities as an asset on the balance … specific reporting regulation, it is possible that the securitized loan portfolios no longer have to be recognized on the …

on two such factors, namely international financial reporting standards (IFRS) and inter-firm relationships. Chapter 2 … heavily debated new segment reporting standard IFRS 8, led to increases in segment reporting quality. The results of this … reporting can play an important role in inter-firm relationships. …