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

Author

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  • Subhash Abhayawansa
  • Evangeline Elijido‐Ten
  • John Dumay

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.

Suggested Citation

  • Subhash Abhayawansa & Evangeline Elijido‐Ten & John Dumay, 2019. "A practice theoretical analysis of the irrelevance of integrated reporting to mainstream sell‐side analysts," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(3), pages 1615-1647, September.
    • Handle: RePEc:bla:acctfi:v:59:y:2019:i:3:p:1615-1647
    DOI: 10.1111/acfi.12367
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    Cited by:

    1. Yuji Shirabe & Makoto Nakano, 2022. "Does Integrated Reporting Affect Real Activities Manipulation?," Sustainability, MDPI, vol. 14(17), pages 1-27, September.
    2. Adelaide Martins & Delfina Gomes & Manuel Castelo Branco, 2020. "Managing Corporate Social and Environmental Disclosure: An Accountability vs. Impression Management Framework," Sustainability, MDPI, vol. 13(1), pages 1-15, December.
    3. Lee, Kenneth & Manochin, Melina, 2021. "Sell-side equity analysts and equity sales: a study of interaction," LSE Research Online Documents on Economics 108953, London School of Economics and Political Science, LSE Library.
    4. Tatiana Garanina & Henri Hussinki & Johannes Dumay, 2021. "Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5111-5140, December.
    5. Luca Leukhardt & Michel Charifzadeh & Fabian Diefenbach, 2022. "Does integrated reporting quality matter to capital markets? Empirical evidence from voluntary adopters," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1482-1494, September.
    6. Roger, Tristan, 2024. "Do financial analysts care about ESG ?," Finance Research Letters, Elsevier, vol. 63(C).
    7. Eduardo Flores & Marco Fasan & Wesley Mendes‐da‐Silva & Joelson Oliveira Sampaio, 2019. "Integrated reporting and capital markets in an international setting: The role of financial analysts," Business Strategy and the Environment, Wiley Blackwell, vol. 28(7), pages 1465-1480, November.
    8. del Río, Cristina & Ferrer, Elena & López-Arceiz, Francisco J., 2024. "Analyst optimism and market sentiment: Evidence from European corporate sustainability reporters," Research in International Business and Finance, Elsevier, vol. 69(C).
    9. Julia Bettina Leicht & Maximilian Leicht, 2022. "Changes in the climate-related disclosure of German listed companies during the first years of the new reporting standard," Future Business Journal, Springer, vol. 8(1), pages 1-12, December.
    10. Susanne Arvidsson & John Dumay, 2022. "Corporate ESG reporting quantity, quality and performance: Where to now for environmental policy and practice?," Business Strategy and the Environment, Wiley Blackwell, vol. 31(3), pages 1091-1110, March.
    11. Lee, Kenneth & Manochin, Melina, 2021. "Sell-side equity analysts and equity sales: A study of interaction," The British Accounting Review, Elsevier, vol. 53(5).
    12. Daniel W. Kamotho & Tankiso S. Moloi & Simone Halleen, 2022. "Assessing the Decision Usefulness of Integrated Reports of Namibian Listed Companies," JRFM, MDPI, vol. 15(9), pages 1-15, August.
    13. Elena Ferrer & Francisco J. López‐Arceiz & Cristina del Rio, 2020. "Sustainability disclosure and financial analysts' accuracy: The European case," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 2939-2952, December.

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