Analyzing the impact of mandatory integrated reportingon share prices and earnings per share using panel dataanalysis

Integrated reporting (IR) is one of the new reporting phenomena that have gained widespread attention in the last decade in the corporate world. IR is defined as a communication process that enables corporations to emphasize how all resources are being utilized to create and preserve value. IR focuses on the intangible values created within an organization rather than merely focusing on short-term financial data. IR aids corporations to take decisions towards sustainability and is a crucial information component during the decision making process of investors. Even though this implementation framework has been published, there is need to address its effects on share prices and earnings per share ratio with an analytical manner. Accordingly, since the sole reason of a companies' existence is to generate income and provide wealth maximization for its stakeholders, IR, in this context, provides a platform of communication between the companies who adopt IR that manage Social, Environmental and Economic issues effectively and prospective investors for the ultimate goal of right capital distribution in financial markets. The connection will be established through a panel data analysis of the financial ratios, between the years of 2007 and 2016, of thirty companies whose stocks are being quoted in the South African Johannesburg Stock Exchange. The final product will be in form of a thesis. The findings will be presented in the quantitative form. The findings will be disseminated through the thesis published.