Moving Forward Towards Integrated Reporting A study on the level of disclosure on the content elements of the IR Framework in the financial services industry
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Sprache:Englisch
Fr. 66.90
inkl. gesetzl. MwSt.,
Beschreibung
Produktdetails
Einband
Taschenbuch
Erscheinungsdatum
25.07.2013
Abbildungen
mit 2 Farbabbildungen
Verlag
GRINSeitenzahl
88
Maße (L/B/H)
21/14.8/0.7 cm
Gewicht
141 g
Auflage
2. Auflage
Sprache
Englisch
ISBN
978-3-656-46309-2
Master's Thesis from the year 2013 in the subject Business economics - Investment and Finance, grade: 8,5, TiasNimbas Business School, course: Executive Master of Finance & Control, language: English, abstract: This study examines the effect of Integrated Reporting (IR) on corporate disclosures in the financial services industry. In particular, this study shows that IR leads to a higher level of disclosure of non-financial information, measured by a set of criteria based on the content elements of the Consultation Draft of the IR Framework (presented 16.04.2013). In addition, this thesis provides a structured approach and a starting point for the IR implementation trajectory. This performance management approach, built on the concept of the Value Driver Tree, interlinks content elements and their interdependencies, with corporate strategy as a starting point for IR.
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