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Keywords: integrated reporting
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Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (2): 235–259.
Published: 01 May 2019
... (Integrated Reporting in South Africa) to examine whether there are benefits associated with communicating the details of CA within companies' integrated reports. We find that communicating the details of CA is beneficial in reducing both analysts' forecast errors and dispersion, and also in reducing the bid...