دانلود مقاله ISI انگلیسی شماره 44642
عنوان فارسی مقاله

آیا گزارش یکپارچه گلوله نقره ای از ارتباطات مالی است؟ چشم انداز ذینفعان از آفریقای جنوبی

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
44642 2014 9 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Is Integrated Reporting the silver bullet of financial communication? A stakeholder perspective from South Africa
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Public Relations Review, Volume 40, Issue 2, June 2014, Pages 144–152

کلمات کلیدی
گزارشگری یکپارچه - ارتباطات مالی - گزارش های مالی - کینگ سوم - آفریقای جنوبی
پیش نمایش مقاله
پیش نمایش مقاله آیا گزارش یکپارچه گلوله نقره ای از ارتباطات مالی است؟ چشم انداز ذینفعان از آفریقای جنوبی

چکیده انگلیسی

Companies are being forced to critically re-evaluate how they communicate their financial information to stakeholders. Integrated Reporting, as mandated by the King III Report seeks to combine the reporting of financial and nonfinancial performance measures in a way that promotes corporate strategy. South Africa is leading the way in corporate governance and financial reporting with the first large-scale adoption of Integrated Reporting by listed companies. While there is a marked increase in financial communication from companies, it is not clear how all stakeholders use and value this information. The primary aim of this paper was to investigate how financial information is consumed within the ambit of the new financial reporting standards. Through a national online survey, this study found that very few stakeholders use the Integrated Reports as their main source of financial and investment information, and that these reports are seen as additional information. Annual and interim financial reports by companies are still the mainstay for corporate financial information. While stakeholders currently seldom use the Internet for financial information, they have indicated that they would increasingly prefer to do so. The paper concludes with a discussion of opportunities and challenges that future Integrated Reporting faces based on these findings.

خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.