Discussion of Results

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Copyright: 2018
Pages: 66
Source title: Global Perspectives on Frameworks for Integrated Reporting: Emerging Research and Opportunities
Source Author(s)/Editor(s): Ioana Dragu (Babes-Bolyai University, Romania), Adriana Tiron-Tudor (Babes-Bolyai University, Romania)and Szilveszter Fekete Pali-Pista (Babes-Bolyai University, Romania)
DOI: 10.4018/978-1-5225-2753-4.ch004

Keywords: Digital Communications / Information Science Reference / Media & Communications

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Abstract

This chapter presents and discusses the results of our analysis. Regarding the findings our first research study, the questionnaire on IR, we organize the discussion of results into more sections, namely research area (1) the interaction between the financial and non-financial information; IR versus other reports; research area (2) the capitals and the value creation process; research area (3) defining integrated reporting; research area (4) IR costs and benefits; research area (5) determinants of integrated reporting; research area (6) recommendations concerning the IIRC framework; research area (7) the industry; research area (8) characteristics for IR information; research area (9) voluntary versus mandatory IR and assurance. The second part of our research presents the results of the SPSS analysis, and we interpret the data according to its economic and business significance.

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