Routledge Focus on Accounting and Auditing- Integrated Reporting and Corporate Governance Boards, Long-Term Value Creation, and the New Accountability

Name: Routledge Focus on Accounting and Auditing- Integrated Reporting and Corporate Governance
Author: Laura Girella

Auteur: Laura Girella

Taal: Engels

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Auteur: Laura Girella

Engels
Hardcover
9780367693718
15 februari 2021
104 pagina's

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Samenvatting

The aim of the book is to investigate if and to what extent corporate board composition and characteristics can affect, at the same time, the decision to voluntarily adopt integrated reporting by companies as well as their financial performance.

Corporate governance and corporate reporting are closely linked to each other, and their respective evolutionary patterns are mutually influencing. Along with the recent expansion of company disclosure, a growing attention is being paid to corporate governance determinants and mechanisms underpinning the decision to voluntarily adopt non-financial disclosure formats, such as integrated reporting.

At institutional level, several national corporate governance codes have been changed towards the recognition and inclusion of this innovative, non-financial language. In academic research, the influence of corporate governance variables vis-à-vis the choice to embrace such reporting practices has been subject to a long scrutiny. However, only a little inquiry has so far analysed the influence of corporate governance factors on integrated reporting adoption, quality, and credibility.

Accordingly, the aim of the book is to investigate if, and to what extent, corporate board composition and characteristics can affect, at the same time, the decision to voluntarily adopt integrated reporting by companies as well as their financial performance. The study carries out an empirical analysis of the professional features of board members at the time of their decision to implement integrated reporting as a new form of company accountability. The work provides innovative insights into the articulated relationships between the quantitative and qualitative composition of corporate boards and the latter’s choice to uptake this advanced form of reporting to represent the wider value creation processes of their organisations.

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Taal: en
Bindwijze: Hardcover
Oorspronkelijke releasedatum: 15 februari 2021
Aantal pagina's: 104

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Hoofdauteur: Laura Girella
Hoofduitgeverij: Routledge

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Product breedte: 138 mm
Product lengte: 216 mm
Studieboek: Nee
Verpakking breedte: 138 mm
Verpakking hoogte: 216 mm
Verpakking lengte: 216 mm
Verpakkingsgewicht: 2512 g

EAN

EAN: 9780367693718

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Categorieën: Economie & Financiën

Managementboeken

Financien & Boekhouding

Accounting

Boekhouding

Financiele verslaggeving

Boeken
Taal: Engels
Boek, ebook of luisterboek?: Boek
Beschikbaarheid: Leverbaar
Studieboek of algemeen: Studieboeken

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