Discussion of Results

Discussion of Results

DOI: 10.4018/978-1-5225-2753-4.ch004
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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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We begin by outlining the results obtained in our first research study: the questionnaire on IR content and adoption, addressed to accountancy profession.

The questionnaire had an average response rate of 22%. This percentage represents the average of the answers received per question from the total number of respondents: 69 (100%). We are going to analyze the answers and present the main arguments of the respondents, where the case.

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