A practice theoretical analysis of the irrelevance of integrated reporting to mainstream sell-side analysts

Subhash Abhayawansa*, Evangeline Elijido-Ten, John Dumay

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

19 Citations (Scopus)

Abstract

This study investigates whether integrated reporting (IR) is achieving its intended purpose by focusing on its usefulness as perceived by sell-side analysts. The main data come from 23 analysts who covered companies participating in the Pilot Programme Business Network of the International Integrated Reporting Council as of 2013. We find that IR has not connected with analysts' practice of firm assessment. The improvements resulting from the adoption of integrated reporting are not relevant to analysts, as the reports do not provide the information required by analysts in sufficient detail or preferred format.

Original languageEnglish
Pages (from-to)1621-1653
Number of pages33
JournalAccounting and Finance
Volume59
Issue number3
Early online date2018
DOIs
Publication statusPublished - Sep 2019

Keywords

  • Capital market
  • Company valuation
  • Integrated reporting
  • Practice theory
  • Sell-side analysts

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