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Contributions to an Improved Framework for Integrated Reporting

Author

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  • Tudor Oprisor

    (Babes-Bolyai University, Cluj-Napoca, Romania)

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.

Suggested Citation

  • Tudor Oprisor, 2015. "Contributions to an Improved Framework for Integrated Reporting," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(3), pages 483-507, September.
    • Handle: RePEc:ami:journl:v:14:y:2015:i:3:p:483-507
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    References listed on IDEAS

    as
    1. Holder, Anthony D. & Karim, Khondkar E. & Lin, Karen Jingrong & Woods, Maef, 2013. "A content analysis of the comment letters to the FASB and IASB: Accounting for contingencies," Advances in accounting, Elsevier, vol. 29(1), pages 134-153.
    2. Linsley, Philip M. & Shrives, Philip J., 2006. "Risk reporting: A study of risk disclosures in the annual reports of UK companies," The British Accounting Review, Elsevier, vol. 38(4), pages 387-404.
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    Cited by:

    1. Nuradhi Kalpani Jayasiri & Sriyalatha Kumarasinghe & Rakesh Pandey, 2023. "12 years of integrated reporting: A review of research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2187-2243, June.

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    More about this item

    Keywords

    Integrated Reporting Framework; comment letters; content analysis; stakeholders;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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