Theoretical Economics Letters

Volume 8, Issue 8 (June 2018)

ISSN Print: 2162-2078   ISSN Online: 2162-2086

Google-based Impact Factor: 0.82  Citations  

A Quantitative Analysis of Integrated Reporting via CAGR on Publicly Traded U.S. Corporations Listed in the S & P 500

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DOI: 10.4236/tel.2018.88093    529 Downloads   1,200 Views  
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ABSTRACT

The business environment continues to change and evolve at a rapid pace, and the reporting process by which organizations communicate performance to external stakeholder must also change and adapt. As both financial and non-financial stakeholder become increasingly interested in not only the financial results of the organization, but how these results are achieved, management teams must take appropriate steps. Incorporating both the operational and financial results of the organization into data communicated to internal and external users remains a fiduciary responsibility of management professionals across industry lines. Integrated reporting, although not a panacea for short-termism and other pressures on organizations, does provide a vehicle for more comprehensive financial reporting. This research examines both the literature and academic support for integrated reporting, and, as of the date of this research, implications that adopting such a framework has a financial performance.

Cite this paper

Smith, S. (2018) A Quantitative Analysis of Integrated Reporting via CAGR on Publicly Traded U.S. Corporations Listed in the S & P 500. Theoretical Economics Letters, 8, 1443-1459. doi: 10.4236/tel.2018.88093.

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