Doctoral candidate: Brigitte de Graaff
Researchtrack: Accounting & Financial Management
Start date: May 2014
Supervisors: Prof. dr. H.B.A. (Bert) Steens & Prof. dr. C. (Kees) Camfferman
Impacts of integrated external reporting on performance management
In the past few years the concept of integrated reporting has rapidly gained attention. Business has become more complex, resulting in new regulations, laws and standards. This almost automatically led to an increase in information provided by companies, in even longer and more complex financial reports, while the perceived information gap between stakeholders and companies is still existent or even growing. It is generally expected that an Integrated Report - as promoted by the IIRC - provides a more concise, coherent and complete overview of the companies’ performance. This expectation however lacks empirical proof. Other presumed benefits of integrated reporting include better communication with stakeholders, improvement of management information and better decision making. Even though these ‘claims‘ are often used as a reason to publish an integrated report, they are barely justified yet by scientific proof.
My research focuses on the origin and validity of these claims. How are the claims presented in scientific literature, are they in any way substantiated with data and what future research opportunities arise from these statements?