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Does integrated reporting enhance the value relevance of organizational capital? Evidence from the South African context

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Does integrated reporting enhance the value relevance of organizational capital? Evidence from the South African context. / Tlili, Maroua; Othman, Hakim Ben; Hussainey, Khaled.

In: Journal of Intellectual Capital, Vol. 20, No. 5, 11.11.2019, p. 642-661.

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Tlili, Maroua ; Othman, Hakim Ben ; Hussainey, Khaled. / Does integrated reporting enhance the value relevance of organizational capital? Evidence from the South African context. In: Journal of Intellectual Capital. 2019 ; Vol. 20, No. 5. pp. 642-661.

Bibtex

@article{44ea4363f5df4ba9a43ad061fc2f272c,
title = "Does integrated reporting enhance the value relevance of organizational capital? Evidence from the South African context",
abstract = "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.",
keywords = "Integrated Reporting, Value relevance, Organizational Capital, South Africa",
author = "Maroua Tlili and Othman, {Hakim Ben} and Khaled Hussainey",
year = "2019",
month = nov,
day = "11",
doi = "10.1108/JIC-02-2019-0034",
language = "English",
volume = "20",
pages = "642--661",
journal = "Journal of Intellectual Capital",
issn = "1469-1930",
publisher = "Emerald Group Publishing Limited",
number = "5",

}

RIS

TY - JOUR

T1 - Does integrated reporting enhance the value relevance of organizational capital? Evidence from the South African context

AU - Tlili, Maroua

AU - Othman, Hakim Ben

AU - Hussainey, Khaled

PY - 2019/11/11

Y1 - 2019/11/11

N2 - 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.

AB - 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.

KW - Integrated Reporting

KW - Value relevance

KW - Organizational Capital

KW - South Africa

U2 - 10.1108/JIC-02-2019-0034

DO - 10.1108/JIC-02-2019-0034

M3 - Article

VL - 20

SP - 642

EP - 661

JO - Journal of Intellectual Capital

JF - Journal of Intellectual Capital

SN - 1469-1930

IS - 5

ER -

ID: 15137607