Does integrated reporting enhance the value relevance of organizational capital? Evidence from the South African context
Research output: Contribution to journal › Article
Despite the growing literature on Integrated Reporting adoption and the emphasis on integrated thinking capitals. In order to fill this gap, this paper investigates the value relevance of organizational capital (OC) after the mandatory adoption of integrated reporting (IR) in South Africa over the period 2006-2015. The South African context is unique since the Johannesburg Stock Exchange (JSE) is the first to mandate listed firms to adopt Integrated Reporting following King III report in March 2010. Our findings provide the first evidence, to the best of our knowledge, on the positive and significant impact of integrated reporting adoption on the value relevance of OC. We contribute to IR literature by providing new insight on the value relevance of one capital from a new perspective addressing the importance of resources as inputs to the business model highlighted by integrated thinking in the IR framework. Our findings derive various implications for the International Integrated Reporting Council, managers, decision makers, and the research community.
Original language | English |
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Pages (from-to) | 642-661 |
Number of pages | 20 |
Journal | Journal of Intellectual Capital |
Volume | 20 |
Issue number | 5 |
Early online date | 13 Sep 2019 |
DOIs | |
Publication status | Published - 11 Nov 2019 |
Documents
- HUSSAINEY_2019_cright_JIC_Does Integrated Reporting Enhance the Value Relevance of Organizational Capital
Rights statement: M. Tlili, H. B. Othman & K. Hussainey, 'Does Integrated Reporting Enhance the Value Relevance of Organizational Capital? Evidence from the South African Context'. Journal of Intellectual Capital. DOI: 10.1108/JIC-02-2019-0034. Copyright © 2019 Emerald Publishing Limited. All rights reserved.
Accepted author manuscript (Post-print), 790 KB, PDF document
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