The Effect Of Integrated Reporting On Financial Performance

Integrated reporting is a reporting framework that is revolutionizing the way that organizations report results to shareholders and stakeholders. The true test of any theory, however, is to ascertain whether the implementation of said theory generates benefits. Comparing publicly traded organizations that have implemented an integrated reporting template versus those that do not, this research answers that very question. Framed within a framework of stakeholder theory, and the implications of growing focus on corporate governance and sustainability, the concept of integrated reporting holds potential for organizations and accounting practitioners. A growing trend both in the United States and internationally, integrated financial reporting creates numerous opportunities for research. With the proliferation of this reporting framework accelerating, the future appears bright for continued and expanded research into this area.

Autorentext

Sean Stein Smith es profesor adjunto en el Lehman College (CUNY) y conferenciante público internacional con experiencia en las áreas de información financiera y contabilidad de gestión estratégica. Sean es autor de 5 libros sobre información financiera, así como de numerosos artículos académicos y profesionales centrados en la contabilidad, la tecnología y la estrategia.