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Kavita Nandram

Non-financial and integrated reporting from the perspective of the preparers, users, and standard setter


This dissertation reports three separate studies that approach the central research theme (the use and usefulness of integrated reporting and non-financial information) from the perspective of the standard setter, the firm, and the investors to narrow down the broad scope of the research theme. The first study is performed by doing a literature review in combination with a survey. For the other two studies we use an experiment as the research method.
The following questions are central to this dissertation:

For the standard setter (paper 1):
- Are the information quality characteristics that are the basis for financial reporting standard setting also relevant for non-financial reporting according to investors?
Are there other quality characteristics in the academic literature that are relevant to non-financial information according to investors?
From the firm perspective (paper 2):
Do managers use impression management when they disclose material non-financial information in their integrated report?
For the investors (paper 3):
How are professional and non-professional investors’ assessment of a firm’s performance and prospects, and investment decisions influenced by the level of connectivity in the integrated report?

The three studies, each form their own perspective on the value relevance of non-financial and integrated reporting in relation to judgement and decision-making behavior. This research is specifically aimed at the combination of academic research with practice. The research papers in my dissertation respond to several practical themes in the corporate reporting area.
The three studies are an important contribution to science as they examine the use and usefulness of integrated reporting and non-financial information, including the information quality characteristic that are important for non-financial information, to standard setters, firms, and investors.