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The purpose of this study is to examine the effect of integrated reporting (IR) quality on both market liquidity and analyst forecast accuracy in South Africa as the only country in the world having IR as a listing requirement. This study uses the Sustainability Disclosure Transparency Index (SDTI) as a proxy for IR disclosure quality. The analysis of this study is based on the period after the publication of the international framework and its adoption by the International Reporting Committee of South Africa in 2014.

The companies sampled in this study are those listed on the Johannesburg Stock Exchange (JSE) from 2013 to 2015. The major factor driving the selection of this particular period was to not only analyse the existing IR practice but also investigate IR two years after King III came into force. The SDTI developed by Integrated Reporting and Assurance Services (IRAS) was used to analyse IR quality. Ordinary least squares regressions were analysed. The models include year and industry fixed effects. The variance inflation factor and its tolerance were used to test the severity of multi-collinearity. Also, alternative measures of IR quality and alternate model specifications were analysed to check the robustness of the results.

The authors find that quality of IR is associated with lower earnings forecast error. The evidence indicates that earnings forecast error is lower for firms in the materials sector of the South African economy. Consistent with prior research, the results also suggest that forecast errors are higher for companies with volatile returns and lower for larger firms. Additional analysis indicates that IR quality is positively associated with market liquidity. Overall, these findings support the virtues of IR, thus providing useful information to capital markets.

The results obtained cannot be generalised to other jurisdictions. While the South African economy is the best setting to investigate IRs, new economies are also working actively on IR disclosures, so future research is likely to extend the literature in this field. Secondly, the availability of data constrained the sample size; however, this only mediates against finding any statistically significant result. While the IRAS database offers information about 324 JSE companies, Datastream covers only the 170 largest South African firms. In spite of the sample reduction, robust and consistent results are found in the market liquidity and analyst forecast accuracy proxies.

The sample period of this study (2013-2015) allows to understand disclosure behaviour after the international IR framework was published and endorsed by the JSE. The release of the IIRF gave clear guidance to firms regarding the nature and purpose of IR. Overall, the results obtained in this paper are consistent with IR expectations, thus providing useful information for investors and financial analysts. It is expected that the results might have practical implications for other nations about the cost and benefits of implementing integrated management reporting.

This paper contributes incrementally to the existing debate about whether disclosure information through IR has real benefits or is a passing fad. It examines the economic consequences of IR in a mandatory setting using an in-house ranking system, adapted to South Africa, designed by IRAS to determine IR quality. IRAS provides an SDTI that assesses the accuracy, consistency, completeness and reliability of quantitative data for 84 indicators based on IR and global reporting initiative aspects and subdivided into seven categories.

This paper aims to give insight into the role of a liaison worker.

This paper presents a first person account of someone in the role of Mental Health and Housing Liaison Officer.

The paper offers insight into a day in the life of a liaison worker, including information about how they work and communicate with clients and their various different situations.

The paper demonstrates that communication is central to delivering good and appropriate services for clients. Joint working between housing and mental health needs to become the norm, and a role such as this is the fore‐runner to what the author hopes will become part of every mental health service in the country.

Describes a methodology for measuring standards of patient care available on wards. The quality assurance ward audit is a self‐contained package developed as a management tool to maintain and wheŕe necessary improve quality standards on individual wards. Describes the main features of the package, together with the audit process. These have been designed with practicality, ease of use and consistency of application in mind. Outlines the roles of assessor, ward staff and patients in the audit. Stresses the importance of feedback to staff, and the use of the ward audit as a motivator. Describes the mechanisms for using the audit as part of the management process, not just a one‐off audit event, and outlines some of the positive achievements resulting from use of the quality assurance ward audit.

The purpose of this paper is to highlight work with older people being undertaken by public libraries.

The paper draws on responses from libraries working with older people, outlining their approaches, and also on the report, “Library services for older people – good practice guide”.

There is a large and varied programme of work being delivered by public libraries and their partner organisations. However, much of it is “under the radar”, so, when spending cuts are made, the knock-on effects are often not recognised.

Highlights examples of work that other library services could replicate. Also highlights work that potential partner organisations may not know about, and therefore can use this paper as a “way in” to libraries. Stresses the importance of recognising the wide range of people under the umbrella term, “older people”.

This paper aims to draw attention to a key area of work which may not be well known outside libraries themselves, with the potential to bring other partners and funders on board.

The paper draws together examples of different initiatives developed by public libraries, all of which have an enormous impact on the older people (and their families) involved.

This special volume of Advances in International Marketing originated from many interesting papers that were presented at the 2005 Annual Meeting of our CIMaR (Consortium for Internatinal Marketing Research) network. The hosts of this meeting, Professors Alex Rialp and Joseph Rialp served as guest co-editors. We are delighted to feature the latest research findings and insights contributed by many authoritative colleagues from around the world.

This special volume of Advances in International Marketing is focused on cross-cultural buyer behavior. Specifically, it explores topics that include the impact of new technology on consumer behavior in a global context; the role emotion plays in reactions to advertising and subsequent buyer behavior; and a timely public policy issue: how prescription drug advertising influences consumer behavior in the countries where it is legal. Moreover, new perspectives of culture's impact on buyer behavior are offered. We are delighted to feature the latest research findings and insights on this topic contributed by authoritative colleagues from around the world. It is guest edited by Professors Charles R. Taylor, Villanova University and Doo-Hee Lee of Korea University Business School.

“Multi-Level Issues in Social Systems” is Volume 5 of Research in Multi-Level Issues, an annual series that provides an outlet for the discussion of multi-level problems and solutions across a variety of fields of study. Using a scientific debate format of a key scholarly essay followed by two commentaries and a rebuttal, we present, in this series, theoretical work, significant empirical studies, methodological developments, analytical techniques, and philosophical treatments to advance the field of multi-level studies, regardless of disciplinary perspective.

The honor of editing the 30th volume of Advances in Librarianship posed a challenge of how to acknowledge changes in the profession over three and a half decades, while continuing a tradition of identifying new trends and innovations. The series aims to present a variety of aspects of the field of librarianship through the publication of critical articles and surveys, based on the published literature, research in progress, and current developments, relating to all segments of the profession and related topics. Contributing authors are encouraged to address provocative and stimulating topics that will ensure that trends are identified and research results of interest are made available quickly in a rapidly changing profession. Though authors in the past have been encouraged to add an historical perspective, those contributing to this volume were invited especially to celebrate the history of the past 36 years by reflecting, as appropriate, on advances made in their topic since the first volume of the series was published in 1970.