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Key research themes
1. How does Integrated Reporting reshape corporate value communication and influence firm performance?
This research area investigates the adoption, conceptual framing, and performance implications of Integrated Reporting (IR), focusing on its capability to integrate financial and non-financial information to better communicate an organization's value creation process over multiple capitals and time horizons. The theme matters because IR aims to address key shortcomings of traditional reporting — especially the invisibility of intangible assets and the demands of stakeholders for broader, connected disclosures — thereby potentially enhancing investor trust and strategic decision-making.
Key finding: This archival analysis of stakeholder responses during the development of the IIRC's Integrated Reporting Framework illuminates the framework’s innovative elements—such as the multiple capitals concept and business model... Read more
Key finding: This paper highlights that integrated reporting serves providers of financial capital by explaining how organizations create value over time, by requiring explanations of strategy, governance, and multiple capitals. It... Read more
Key finding: Based on content analyses of 140 EU financial sector annual reports (2013-2017), this study finds heterogeneous compliance with IIRC’s guiding principles, with higher disclosure on organizational overview,... Read more
Key finding: Through a comprehensive literature review of 110 studies, this research reveals that empirical evidence linking integrated reporting to firm performance is inconclusive and context-dependent, with greater research... Read more
2. How can technological advancements, especially XBRL and app-based systems, enable Enhanced Business Reporting and improve financial reporting quality?
This theme focuses on the application of digital technologies like eXtensible Business Reporting Language (XBRL) and app-based reporting systems to facilitate Enhanced Business Reporting (EBR). These technologies promise to improve the timeliness, transparency, usability, and integration of financial and non-financial information for diverse stakeholders. The importance lies in overcoming traditional reporting limitations through structured data, interactivity, and user customization, potentially transforming regulatory compliance and decision-making.
Key finding: This paper identifies XBRL’s technological features—such as machine-readable taxonomies and global standards—and the organizational structure of its consortium as key enablers facilitating EBR’s implementation. It highlights... Read more
Key finding: Through empirical analysis of 23 Indian companies’ annual reports (2005-2020), this study demonstrates that the adoption of XBRL significantly enhances the quality of financial reporting by improving clarity, comparability,... Read more
Key finding: This study reveals low awareness but growing investigative interest in XBRL among Malaysian stakeholders, suggesting potential for increased adoption of this technology in Asia. It underscores the necessity of educating... Read more
Key finding: Providing a technical overview, this paper clarifies XBRL’s functioning as an XML-based open standard enabling cost-efficient, accurate exchange and analysis of business and financial data. It emphasizes XBRL’s benefits for... Read more
Key finding: This paper proposes an Extended Business Reporting App model tailored to the modern economic ecosystem, integrating traditional financial data with voluminous exogenous big data and enabling customizable presentations for... Read more
3. What new corporate reporting concepts enhance transparency and stakeholder communication beyond traditional formats?
This theme examines innovative frameworks and approaches in corporate reporting—such as the Core & More concept and methodologies for consolidated financial statements—that focus on modernizing information presentation to better meet diverse stakeholder needs. Emphasis is on increasing transparency, structuring information logically, and adapting reporting from private sector paradigms to public sector contexts, reflecting evolving demands for clarity and accessibility in a complex reporting environment.
Key finding: This study evaluates the Core & More framework, verifying that reports structured accordingly enhance transparency and information organization, moving away from siloed disclosures. It highlights that while Core & More... Read more
Key finding: Empirical survey and interviews with Finnish government preparers and users reveal that private sector consolidation approaches inadequately serve central government needs. The research finds that partial and budgetary... Read more
Key finding: This literature review identifies that Business Intelligence (BI) tools, including Computer Assisted Audit Techniques (CAATs), offer significant advantages to auditing—such as improved data access, real-time analysis, and... Read more
Key finding: This managerial textbook underscores the critical role of information management and the necessity for managers to actively participate in selecting and using decision-support tools such as relational databases and SQL for... Read more
Key finding: This comprehensive early report analyzes the rapidly changing landscape of business reporting enabled by the Internet and web technologies, assessing diverse electronic reporting tools and highlighting challenges posed by... Read more