A Quantitative Analysis of Integrated Reporting via CAGR on Publicly Traded U.S. Corporations Listed in the S & P 500 ()
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.
Share and Cite:
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.