mandated. We study the impact of the reporting regime change in South Africa on analyst forecast accuracy over the period 2008 …The International Integrated Reporting Council advocates that integrated reporting (IR) should become the worldwide … norm for corporate reporting aimed at serving the needs of investors. Nonetheless, only in South Africa has IR been …

policy's effects on analyst forecast. The empirical results showed that the mandatory disclosure policy on CSR reports … significantly increased analyst forecast accuracy and reduced analyst forecast dispersion. Furthermore, the study found that analyst … forecast accuracy was further increased when CSR reports were forced to undergo accountant assurance than those without …