| Description |
1 online resource |
| Series |
Contributions to management science |
|
Contributions to management science.
|
| Contents |
Intro -- Preface -- Contents -- Chapter 1: Introduction -- 1.1 An Overview of the Book -- 1.2 Theoretical Approach -- 1.3 Methodological Approach -- 1.4 Target Audience -- 1.5 Structure of the Book -- References -- Chapter 2: An Analysis of Financial Reporting -- 2.1 Introduction -- 2.2 The Role of Mandatory Financial Reporting: Theoretical Reflections -- 2.3 The Accounting Standards Regulatory Process -- 2.4 Thoughts on the Accounting Standards -- 2.4.1 Quality of Accounting Information -- 2.4.2 Financial Reporting and Managerial Compensation -- 2.4.3 Accounting Value Relevance |
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2.5 Auditing Accounting Information -- 2.5.1 Audit Activity -- 2.5.2 Auditing Regulatory Process -- 2.6 Challenges and Opportunities for Mandatory Financial Reporting -- References -- Chapter 3: Voluntary Corporate Disclosure -- 3.1 Introduction -- 3.2 Costs and Benefits of Voluntary Corporate Disclosure -- 3.2.1 Proprietary Costs -- 3.2.2 Disclosure Credibility -- 3.2.3 Preparation and Dissemination Costs -- 3.2.4 Political Costs -- 3.2.5 Litigation Costs -- 3.2.6 Signal of Firm Quality -- 3.2.7 Agency Costs -- 3.2.8 Stock Liquidity, Firm Value, and Cost of Capital |
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3.3 The Role of Corporate Governance -- 3.3.1 Board Characteristics and Voluntary Disclosure -- 3.3.2 Firm Characteristics, Monitoring Environment, and Voluntary Disclosure -- 3.3.3 Ownership Composition and Voluntary Disclosure -- 3.4 Management Forecasts and Conference Calls -- 3.5 Intellectual Capital Reporting -- 3.6 Challenges and Opportunities for Voluntary Corporate Disclosure -- Appendix -- References -- Chapter 4: Social and Environmental Reporting -- 4.1 Introduction -- 4.2 Theoretical Reasons for Social and Environmental Reporting |
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4.3 Multiple Case Study: The Food and Beverage Industry in Italy -- 4.3.1 Social and Environmental Reporting by Small/Medium Entities: The Case of Centrale del Latte della Toscana S.p.a (Mukki) -- 4.3.2 Social and Environmental Reporting by Large Entities: The Case of Lavazza -- 4.3.3 Social and Environmental Reporting by Multinational Entities: The Case of Gruppo Campari -- 4.4 Challenges and Opportunities for Social and Environmental Reporting -- Appendix 1 -- Appendix 2 -- References -- Chapter 5: New Communication Channels -- 5.1 Introduction -- 5.2 Web Communication -- 5.3 Social Media |
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5.4 Empirical Analysis of Corporate Social Media Adoption -- 5.5 Challenges and Opportunities for New Communication Channels -- References -- Chapter 6: Conclusions -- 6.1 Introduction -- 6.2 Research Overview -- 6.3 Contributions of the Manuscript -- 6.3.1 Theoretical Contributions -- 6.3.2 Practical Implications for Academic Literature -- 6.3.3 Practical Implications for Managers, Preparers, Users, and Standard Setters -- 6.4 Limitations and Future Challenges -- References |
| Summary |
This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of corporate communication, in particular social media. It also includes empirical analyses that shed further light on the impact of voluntary communication, i.e. social and environmental reporting and corporate social media communication, on managerial and investment decisions. Lastly, it discusses new directions for accounting and corporate governance research on the theoretical and empirical challenges of corporate disclosure. Offering a wealth of relevant and timely advice, the book will help regulators design policies that allow businesses to overcome current and emerging economic, social, and technological challenges |
| Bibliography |
Includes bibliographical references |
| Subject |
Financial statements.
|
|
Financial statements
|
| Form |
Electronic book
|
| Author |
Verona, Roberto
|
| ISBN |
9783030422998 |
|
3030422992 |
|
