Integrated report on the components of corporate evaluation

Message:
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:

Comprehensive Report, International Reporting Framework Published by the Integrated International Reporting Council. The framework, which is non-compulsory, states that “the main purpose of an integrated report is to explain to financial capital investors how an organization creates value over time. Economic value added and cash value added are the basic principles for shaping capital market judgment, and market value added, which is an indicator of wealth creation for the shareholder class, is influenced by judgments about economic value added and cash value added. The effect of integrated reporting on the components of value creation of companies is extracted from the data of companies listed on the Tehran Stock Exchange and OTC for a period of 7 years between 2012 and 2018 for 120 companies and from the data regression model. A combination was used to test the hypotheses. Integrated thinking is a tool that, by integrating all of these factors, makes it possible to create value. With this type of thinking, the organization may clearly describe how to create value in an integrated report How Include all factors affecting the organization's ability to create value.

Language:
Persian
Published:
Journal of Securities Exchange, Volume:14 Issue: 56, 2022
Pages:
41 to 74
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