This research note aims to enrich our understanding regarding the market valuation implications of financial reporting under an Integrated Reporting (IR) approach. In order to do so, we focus on the Johannesburg Stock Exchange (JSE) and we examine whether the value relevance of summary...

According to its advocates, Integrated Reporting (IR) aims to enhance firms’ information environment by placing financial reporting into a much broader perspective in which interrelated non-financial information of firms’ activities are taken into consideration. We examine whether this...