 Contributions to an Improved Framework for Integrated ReportingJournal of Accounting and Management Information Systems, 2015, vol. 14, issue 3, 483-507 Abstract: Every stakeholder who is a part the contemporary business world is constantly seeking for high-value information that might represent a competitive advantage opposed to other market participants. Therefore, the reporting system needs to take into account not only financial aspects, but also non-financial elements that might impact the outcome of a specific course of action, thus creating the core assumption for regulating and implementing Integrated Reporting. The main purpose of this paper is to perform a content analysis on comment letters which were submitted to the Consultation Draft and to discuss the contributions provided by the professional bodies, standard setters, policy makers and regulators to the Integrated Reporting Framework. We intend to study the incentives which determined the respondents to provide comments on specific sections of the Consultation Draft and to which extent have these comments brought added-value to the Framework. Keywords: Integrated Reporting Framework; comment letters; content analysis; stakeholders (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ami:journl:v:14:y:2015:i:3:p:483-507 Access Statistics for this article More articles in Journal of Accounting and Management Information Systems from Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies |
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