Assessing the Decision Usefulness of Integrated Reports of Namibian Listed Companies

Daniel W. Kamotho (), Tankiso S. Moloi and Simone Halleen
Additional contact information
Daniel W. Kamotho: Department of Accounting, Economics and Finance, Namibia University of Science and Technology, Windhoek 9000, Namibia
Tankiso S. Moloi: School of Accounting, College of Business and Economics, University of Johannesburg, Johannesburg 2092, South Africa
Simone Halleen: School of Accounting, College of Business and Economics, University of Johannesburg, Johannesburg 2092, South Africa

JRFM, 2022, vol. 15, issue 9, 1-15

Abstract: The study evaluates the decision usefulness of integrated reports by listed Namibian companies using specially designed control checklists. A manual content analysis of the sampled 2018–2019 integrated reports was performed, using the control checklists for the decision usefulness’ qualitative characteristics. The study finds that the integrated reports produced in Namibia are generally decision useful, though the reports’ usefulness varies from company and industry. The study’s findings have policy implications, such as the need to prepare integrated reports for decision-making. The findings also provide detailed insights into the decision usefulness and quality of the Namibian listed companies’ integrated reports and can serve as feedback for companies, especially the report preparers. This study has ramifications for company leadership (e.g., financial managers, boards) and regulators, as it urges businesses to produce decision-useful annual integrated reports if they want their transparency disclosures to be viewed as “informative” by their significant stakeholders, thus improving the decision usefulness of their corporate reports.

Keywords: integrated reports; decision usefulness; disclosure quality; corporate reporting; reporting quality; Namibia (search for similar items in EconPapers)
JEL-codes: C E F2 F3 G (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.mdpi.com/1911-8074/15/9/383/pdf (application/pdf)
https://www.mdpi.com/1911-8074/15/9/383/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gam:jjrfmx:v:15:y:2022:i:9:p:383-:d:898380

Access Statistics for this article

JRFM is currently edited by Ms. Chelthy Cheng

More articles in JRFM from MDPI
Bibliographic data for series maintained by MDPI Indexing Manager ().