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The Association between Full Disclosure and Cost Effectiveness Related to Integrated Reporting : = A Qualitative Multiple Case Study.

Record Type:	Language materials, manuscript : Monograph/item
Title/Author:	The Association between Full Disclosure and Cost Effectiveness Related to Integrated Reporting :/
Reminder of title:	A Qualitative Multiple Case Study.
Author:	Yarick, Gail Leigh.
Description:	1 online resource (132 pages)
Notes:	Source: Dissertation Abstracts International, Volume: 79-02(E), Section: A.
Contained By:	Dissertation Abstracts International79-02A(E).
Subject:	Accounting. -
Online resource:	click for full text (PQDT)
ISBN:	9780355379242

The Association between Full Disclosure and Cost Effectiveness Related to Integrated Reporting : = A Qualitative Multiple Case Study.
Yarick, Gail Leigh.

The Association between Full Disclosure and Cost Effectiveness Related to Integrated Reporting :A Qualitative Multiple Case Study. - 1 online resource (132 pages)

Source: Dissertation Abstracts International, Volume: 79-02(E), Section: A.

Thesis (Ph.D.)

Includes bibliographical references

Investors, creditors, and other stakeholders seek full disclosure of financial and non-financial information such as strategy, governance, execution, and predictions, in a concise and user-friendly manner to better understand the company as whole, increase accountability, decrease information asymmetry and make better resource allocation decisions, yet currently there is no mandatory reporting of this integrated information in the United States. The specific problem of interest was the relationship between full disclosure and cost effectiveness in the context of companies reporting integrated financial and non-financial information is currently not well understood. Corporate accountability depends on disclosure of information so stakeholders can hold corporations responsible for the resources provided and make better economic decisions. The purpose of the qualitative multiple case study was to explore professionals' assessments of the relationship between full disclosure and cost effectiveness in the context of companies reporting integrated financial and non-financial information. The population included publically traded companies in the United States that were aware of integrated reporting. Seven accounting and finance managers at seven U.S. based public corporations that were familiar with and comfortable answering questions related to integrated reporting participated in the study. The data collection method for this multiple case study was an interview guide comprised of open-ended questions and in-depth, semi-structured interviews were conducted. Data analysis was based on theoretical proposals of the research and completed utilizing cross-case synthesis. Qualitative coding software was used to aid in the systematic coding of interviews. Data analysis resulted in eleven themes based on the three research questions: Very Important, Meeting Disclosure Requirements, Over-Disclosure, Materiality, Cost > Benefit, Cost vs. Benefit Analysis Not Completed, Consistency, Company Value, Regulation, Joint Effort and Evolving Process. Findings from this research contributed to the literature on integrated reporting, full disclosure, and cost effectiveness by adding to the understanding of the relationship between full disclosure and cost effectiveness in the context of companies reporting integrated financial and non-financial information and has implications for the development of integrated reporting in practice, voluntary guidelines, and regulation.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355379242Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

The Association between Full Disclosure and Cost Effectiveness Related to Integrated Reporting : = A Qualitative Multiple Case Study.
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504 $a Includes bibliographical references
520 $a Investors, creditors, and other stakeholders seek full disclosure of financial and non-financial information such as strategy, governance, execution, and predictions, in a concise and user-friendly manner to better understand the company as whole, increase accountability, decrease information asymmetry and make better resource allocation decisions, yet currently there is no mandatory reporting of this integrated information in the United States. The specific problem of interest was the relationship between full disclosure and cost effectiveness in the context of companies reporting integrated financial and non-financial information is currently not well understood. Corporate accountability depends on disclosure of information so stakeholders can hold corporations responsible for the resources provided and make better economic decisions. The purpose of the qualitative multiple case study was to explore professionals' assessments of the relationship between full disclosure and cost effectiveness in the context of companies reporting integrated financial and non-financial information. The population included publically traded companies in the United States that were aware of integrated reporting. Seven accounting and finance managers at seven U.S. based public corporations that were familiar with and comfortable answering questions related to integrated reporting participated in the study. The data collection method for this multiple case study was an interview guide comprised of open-ended questions and in-depth, semi-structured interviews were conducted. Data analysis was based on theoretical proposals of the research and completed utilizing cross-case synthesis. Qualitative coding software was used to aid in the systematic coding of interviews. Data analysis resulted in eleven themes based on the three research questions: Very Important, Meeting Disclosure Requirements, Over-Disclosure, Materiality, Cost > Benefit, Cost vs. Benefit Analysis Not Completed, Consistency, Company Value, Regulation, Joint Effort and Evolving Process. Findings from this research contributed to the literature on integrated reporting, full disclosure, and cost effectiveness by adding to the understanding of the relationship between full disclosure and cost effectiveness in the context of companies reporting integrated financial and non-financial information and has implications for the development of integrated reporting in practice, voluntary guidelines, and regulation.
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