Abstract
The purpose of this study was to assess the decision usefulness of integrated reports prepared in Namibia by Namibian publicly traded firms inorder to develop an evaluation framework for assessing the reports' usefulness in decision making. The absence of empirical research on corporate reporting in Namibia and the decision-usefulness of the reports prepared by Namibian listed firms were major factors that inspired the study. The investigation was divided into three stages. The first process was content review, in which integrated reports produced by Namibian listed entities were analysed for their decision-usefulness using five control lists and one judgment scale constructed through the qualitative characteristics of decision-useful information as described by the conceptual framework for financial reporting and explained the decision-usefulness theory...
Ph.D. (Accounting : Field of Auditing)