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The association between integrated reporting and company financial performance : a graphical time-series approach
Mini Dissertation (MBA)--University of Pretoria, 2017.
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| Other Authors: | |
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2018
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| _version_ | 1867613474486484992 |
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| access_status_str | Open Access |
| author2 | Ward, Mike |
| author_browse | Ward, Mike |
| author_facet | Ward, Mike |
| collection | Thesis |
| dc_rights_str_mv | © 2018 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (MBA)--University of Pretoria, 2017. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/64840 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:36:43.511Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2018 |
| publishDateRange | 2018 |
| publishDateSort | 2018 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/64840 The association between integrated reporting and company financial performance : a graphical time-series approach Ward, Mike ichelp@gibs.co.za Dube, Vusumuzi UCTD Mini Dissertation (MBA)--University of Pretoria, 2017. This aim of this research is to examine the association between integrated reports and company financial performance in the context of the mandatory introduction of integrated reporting on the Johannesburg Stock Exchange. The focus of this research was ascertain whether the differences in the quality of integrated reports will be associated with share returns. Empirical studies conducted on this emerging field of company disclosure pointed to an association between the differences in the quality of integrated reports and share returns. The research employed the investment style engine analysis to examine the association between integrated report scores and share returns of the top 40 JSE listed companies for the period 2012 to 2017. Integrated report scores are determined using the International Integrated Reporting Framework. The results found that there is no association between the differences in the quality of integrated reports and share returns. These results contradict the literature reviewed and indicate that the introduction of integrated reporting is not rewarded by investors. Consequently, it is advisable not to use integrated reports as an investment style. pa2018 Gordon Institute of Business Science (GIBS) MBA Unrestricted 2018-05-11T09:02:36Z 2018-05-11T09:02:36Z 30-03-18 2017 Mini Dissertation Dube, V 2017, The association between integrated reporting and company financial performance : a graphical time-series approach, MBA Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/64840> http://hdl.handle.net/2263/64840 en © 2018 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD The association between integrated reporting and company financial performance : a graphical time-series approach |
| title | The association between integrated reporting and company financial performance : a graphical time-series approach |
| title_full | The association between integrated reporting and company financial performance : a graphical time-series approach |
| title_fullStr | The association between integrated reporting and company financial performance : a graphical time-series approach |
| title_full_unstemmed | The association between integrated reporting and company financial performance : a graphical time-series approach |
| title_short | The association between integrated reporting and company financial performance : a graphical time-series approach |
| title_sort | association between integrated reporting and company financial performance a graphical time series approach |
| topic | UCTD |
| url | http://hdl.handle.net/2263/64840 |