Integrated reporting and financial performance of South African listed banks
The recent development of integrated reporting intends to address the limitations associated with corporate reporting practices. This paper aims to examine whether a statistically significant relationship exists between integrated reporting quality and financial performance. Secondary data was used,...
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| Format: | Article |
| Language: | English |
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LLC "CPC "Business Perspectives"
2019-06-01
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| Series: | Banks and Bank Systems |
| Subjects: | |
| Online Access: | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/12101/BBS_2019_02_Matemane.pdf |
| _version_ | 1818503515206582272 |
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| author | Reon Matemane Rozane Wentzel |
| author_facet | Reon Matemane Rozane Wentzel |
| author_sort | Reon Matemane |
| collection | DOAJ |
| description | The recent development of integrated reporting intends to address the limitations associated with corporate reporting practices. This paper aims to examine whether a statistically significant relationship exists between integrated reporting quality and financial performance. Secondary data was used, namely the integrated reports and annual financial statements of South African banks listed on the Johannesburg Stock Exchange (JSE) for 2010–2014. For the period 2005–2009, only the financial statements were used, since integrated reporting was not yet mandatory. The research design was longitudinal and it combined qualitative and quantitative methods. Descriptive statistics and Feasible Generalized Least Square (FGLS) were used to explore the relationships between financial performance and integrated reporting quality. The results indicate that there is a positive relationship between integrated reporting quality (IRQ) and earnings per share (EPS). However, there is no significant relationship between IRQ and Tobin’s q (Q-Ratio), IRQ and return on equity (ROE), IRQ and return on assets (ROA) as well as IRQ and economic value added (EVA). Moreover, there are no significant differences on the financial performance of the listed banks before and after the introduction of integrated reporting. |
| first_indexed | 2024-12-10T21:25:00Z |
| format | Article |
| id | doaj.art-a9b2735b70ab4a0a85ffc4436e4dd3c4 |
| institution | Directory Open Access Journal |
| issn | 1816-7403 1991-7074 |
| language | English |
| last_indexed | 2024-12-10T21:25:00Z |
| publishDate | 2019-06-01 |
| publisher | LLC "CPC "Business Perspectives" |
| record_format | Article |
| series | Banks and Bank Systems |
| spelling | doaj.art-a9b2735b70ab4a0a85ffc4436e4dd3c42022-12-22T01:33:00ZengLLC "CPC "Business Perspectives"Banks and Bank Systems1816-74031991-70742019-06-0114212813910.21511/bbs.14(2).2019.1112101Integrated reporting and financial performance of South African listed banksReon Matemane0Rozane Wentzel1Senior Lecturer, Department of Financial Management, University of PretoriaDepartment of Financial Management, University of PretoriaThe recent development of integrated reporting intends to address the limitations associated with corporate reporting practices. This paper aims to examine whether a statistically significant relationship exists between integrated reporting quality and financial performance. Secondary data was used, namely the integrated reports and annual financial statements of South African banks listed on the Johannesburg Stock Exchange (JSE) for 2010–2014. For the period 2005–2009, only the financial statements were used, since integrated reporting was not yet mandatory. The research design was longitudinal and it combined qualitative and quantitative methods. Descriptive statistics and Feasible Generalized Least Square (FGLS) were used to explore the relationships between financial performance and integrated reporting quality. The results indicate that there is a positive relationship between integrated reporting quality (IRQ) and earnings per share (EPS). However, there is no significant relationship between IRQ and Tobin’s q (Q-Ratio), IRQ and return on equity (ROE), IRQ and return on assets (ROA) as well as IRQ and economic value added (EVA). Moreover, there are no significant differences on the financial performance of the listed banks before and after the introduction of integrated reporting.https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/12101/BBS_2019_02_Matemane.pdfbanking sectorearnings per shareeconomic value addedfinancial performanceintegrated reportingJSE |
| spellingShingle | Reon Matemane Rozane Wentzel Integrated reporting and financial performance of South African listed banks Banks and Bank Systems banking sector earnings per share economic value added financial performance integrated reporting JSE |
| title | Integrated reporting and financial performance of South African listed banks |
| title_full | Integrated reporting and financial performance of South African listed banks |
| title_fullStr | Integrated reporting and financial performance of South African listed banks |
| title_full_unstemmed | Integrated reporting and financial performance of South African listed banks |
| title_short | Integrated reporting and financial performance of South African listed banks |
| title_sort | integrated reporting and financial performance of south african listed banks |
| topic | banking sector earnings per share economic value added financial performance integrated reporting JSE |
| url | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/12101/BBS_2019_02_Matemane.pdf |
| work_keys_str_mv | AT reonmatemane integratedreportingandfinancialperformanceofsouthafricanlistedbanks AT rozanewentzel integratedreportingandfinancialperformanceofsouthafricanlistedbanks |