Corporate Narrative Reporting
Corporate Narrative Reporting

Author: Mahmoud Marzouk

Publisher: Taylor & Francis

Published: 2022-10-13

Total Pages: 406

ISBN-13: 1000760790

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This book presents a comprehensive and expert-led insight into the role, types, practises and determinants of corporate narrative reporting (CNR). It provides a detailed overview of the importance of narrative disclosure in understanding the full annual report and, consequently, company performance and future prospects. CNR comprises integral information presented in the front half of the annual report, which helps to tell the full story of a business, providing a comprehensive overview and understanding of both its past and future performance. Supported with illustrative tables and figures throughout, this volume contains a plethora of carefully selected chapters, featuring the analytical insight of knowledgeable academics and researchers from all over the world. Using different data collection and analysis methods, it links and advances theory and practice in the disclosure and presentation of non-financial information in annual reports and other disclosure channels. The book is logically structured into four parts: Narrative Reporting: The State of the Art Empirical Research on Narrative Reporting Narrative Sustainability Reporting Narrative Reporting in Times of Crisis Providing a global insight into CNR in practice, Corporate Narrative Reporting is an invaluable resource for both students and practitioners interested or involved in preparing, reviewing/auditing, analysing and understanding annual reports. It should also be of particular interest to policymakers, regulators and investors.

Non-Financial Disclosure and Integrated Reporting
Non-Financial Disclosure and Integrated Reporting

Author: Lucrezia Songini

Publisher: Emerald Group Publishing

Published: 2020-03-12

Total Pages: 214

ISBN-13: 1838679634

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For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.

Mandatory Non-financial Risk-Related Disclosure
Mandatory Non-financial Risk-Related Disclosure

Author: Stefania Veltri

Publisher: Springer Nature

Published: 2020-07-31

Total Pages: 176

ISBN-13: 3030479218

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This book focuses on the impact of the disclosure of non-financial risk, which could be seen as the most relevant non-financial information (NFI), in the aftermath of the 2014/95/EU Directive. The author analyses whether the switch from voluntary to mandatory NFI enhance the quality of disclosed NF risk-related information and the usefulness of the risk disclosure for investors. The book focuses specifically on the mandatory disclosure of non-financial (NF) risks as required by the EU Directive for listed Italian companies, investigating both the state of art of its disclosure and its usefulness for investors. In doing so, the book contributes to fill two relevant gaps in risk literature. The first research gap is related to the insufficient investigation of the disclosure of NF risks. Companies mandated to disclose risk-related information focused mainly on financial risks, in spite of the width of the definition of risk, conceived as information about any opportunity, danger, threat, or exposure that has or could impact the company in the future. The second gap is that empirical evidence about the effects of corporate risk disclosures is still limited, and the potential benefits of the disclosure of information on risks have not been fully explored. In particular, the relationship between risk disclosures and firm value is under researched, as the risk literature mainly focuses on the incentives question, related to the motives for which companies decide to disclose. The research in this book focuses on Italy, a country that provides a unique opportunity to examine the impact of mandatory NF risk disclosure on firm market value, being one of the biggest industrial European countries that had not mandatory legislation for NFI disclosure, and also one of the leading countries in voluntary corporate social responsibility (CSR) reporting at an international level. It has been carried out in the fiscal year 2017, the first year of the application of the mandatory NF disclosure for obliged Italian listed PIEs. The book contributes both to the measurement literature, as it presents a self-constructed quality NF risks and to the value relevance analysis literature, providing evidence of the usefulness of financial and non-financial risk-related disclosures in the Italian context.

Introduction to Earnings Management
Introduction to Earnings Management

Author: Malek El Diri

Publisher: Springer

Published: 2017-08-20

Total Pages: 120

ISBN-13: 3319626868

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This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators, policy makers, shareholders, investors, and gatekeepers e.g., auditors and analysts. The book summarizes the existing literature and provides insight into new areas of research such as the differences between earnings management, fraud, earnings quality, impression management, and expectation management; the trade-off between earnings management activities; the special measures of earnings management; and the classification of earnings management motives based on a comprehensive theoretical framework.

A History of Corporate Financial Reporting in Britain
A History of Corporate Financial Reporting in Britain

Author: John Richard Edwards

Publisher: Routledge

Published: 2018-07-11

Total Pages: 364

ISBN-13: 1351373471

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A History of Corporate Financial Reporting provides an understanding of the procedures and practices which constitute corporate financial reporting in Britain, at different points of time, and how and why those practices changed and became what they are now. Its particular focus is the external financial reporting practices of joint stock companies. This is worth knowing about given the widely held view that Britain (i) pioneered modern financial reporting, and (ii) played a primary role in the development of both capital markets and professional accountancy. The book makes use of a principal and agent framework to study accounting’s past, but one where the failure of managers always to supply the information that users’ desire is given full recognition. It is shown that corporate financial reporting did not develop into its current state in a straightforward and orderly fashion. Each era produces different environmental conditions and imposes new demands on accounting. A proper understanding of accounting developments therefore requires a careful examination of the interrelationship between accountants and accounting techniques on the one hand and, on the other, the social and economic context within which changes took place. The book’s corporate coverage starts with the legendary East India Company, created in 1600, and continues through the heyday of the statutory trading companies founded to build Britain’s canals (commencing in the 1770s) and railways (commencing c.1829) to focus, principally, on the limited liability company fashioned by the Joint Stock Companies Act 1844 and the Limited Liability Act 1855. The story terminates in 2005 when listed companies were required to prepare their consolidated accounts in accordance with International Financial Reporting Standards, thus signalling the effective end of British accounting.

Sustainability Management in the Oil and Gas Industry
Sustainability Management in the Oil and Gas Industry

Author: Joshua Yindenaba Abor

Publisher: Taylor & Francis

Published: 2023-06-07

Total Pages: 321

ISBN-13: 1000890384

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The oil and gas industry is a complex sector with significant reach in terms of providing the energy needs of the global economy and the security, environmental and development consequences thereof. In particular, the sector is extremely important for the economic growth of emerging markets and developing countries. Furthermore, the life span of oil and gas resources is finite, with high health and safety risks and substantial environmental costs that require careful management and sustainability practices to ensure optimal extraction and utilisation of these resources. This book examines the challenges and opportunities in the oil and gas industry, in the context of emerging markets and developing economies. It provides comprehensive coverage of the management and sustainability practices of the sector, the environmental impact and sustainability of resources as well as the businesses that operate in the sector across the entire value chain. It addresses the current discourse on topics such as the Sustainable Development Goals, the Green Economy, the Paris Agreement and Glasgow Climate Pact and concludes with a chapter on the future of the oil and gas industry. The discussions around energy and energy transitions in particular continue to gain momentum and the book provides a wide-reaching and up-to-date overview of the industry. The book introduces readers to the concepts and formal models of analysis in the oil and gas sector and will serve as a useful resource for students, scholars and researchers in operations, marketing, procurement and supply chain management, project management, health and safety management, environmental economics, natural resource economics, development finance, and development studies. Researchers and practitioners working in these areas will also find the book a useful reference material.

The Handbook of Financial Communication and Investor Relations
The Handbook of Financial Communication and Investor Relations

Author: Alexander V. Laskin

Publisher: John Wiley & Sons

Published: 2017-09-14

Total Pages: 708

ISBN-13: 1119240816

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The first book to offer a global look at the state-of-the-art thinking and practice in investor relations and financial communication Featuring contributions from leading scholars and practitioners in financial communication and related fields—including public relations, corporate communications, finance, and accounting— this volume in the critically acclaimed “Handbooks in Communication and Media” seriesprovides readers with a comprehensive, up-to-date picture of investor relations and financial communications as they are practiced in North America and around the world. The Handbook of Financial Communication and Investor Relations provides an overview of the past, present, and future of investor relations and financial communications as a profession. It identifies the central issues of contemporary investor relations and financial communications practice, including financial information versus non-financial information, intangibles, risk, value, and growth. Authors address key topics of concern to contemporary practitioners, such as socially responsible investing, corporate governance, shareholder activism, ethics, and professionalism. In addition, the book arms readers with metrics and proven techniques for reliably measuring and evaluating the effectiveness of investor relations and financial communications. Bringing together the most up-to-date research on investor relations and financial communication and the insights and expertise of an all-star team of practitioners, The Handbook of Financial Communication and Investor Relations: Explores how the profession is practiced in various regions of the globe, including North America, South America, Europe, the Middle East, India, Australia, and other areas Provides a unique look at financial communication as it is practiced beyond the corporate world, including in families, the medical profession, government, and the not-for-profit sector Addresses “big-picture” strategies as well as specific tactics for financial communication during crises, the use of social media, dealing with shareholder activism, integrated reporting and CSR, and more This book makes an ideal reference resource for undergrads and graduate students, scholars, and practitioners studying or researching investor relations and financial communication across schools of communication, journalism, business, and management. It also offers professionals an up-to-date, uniquely holistic look at best practices in financial communication investor relations worldwide.

Management Research by Practitioners
Management Research by Practitioners

Author: Reno Symmank

Publisher: BoD – Books on Demand

Published: 2018-05-23

Total Pages: 694

ISBN-13: 375287676X

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This handbook focus on management research by practitioners. The book would not have been possible without the German cohort 6, who set the forum for lively discussions and supported all researchers on their journey to its doctorate. The book is set up in three chapters. Chapter I"One of the main triggers for this thesis was my direct experience of the financial crisis, as it showed that many principles and assumptions that were believed to be "carved in stone" were challenged overnight. Investors lost confidence as Corporate Governance turned out to be very poor in reality, although companies consistently declared in their disclosures that they followed good Corporate governance guidelines". This section develops a Corporate governance reporting taxonomy, which can be used for electronic reporting and is the basis for the digitalisation in accounting. A mixed-method approach s applied which combines qualitative and quantitative research methods. Chapter II deals with an analysis of marketing process governance in multinational enterprises and is based on an empirical analysis of FT500 index corporations. The literature showed, that there is currently little substantial understanding of how activities and processes in marketing can be sourced and geographically relocated. However, there is substantial evidence in scholarly and managerial literature that marketing process reallocation is a subject of increasing attention for the last five years. Chapter III focus on out of stock situations (OOS) in retail stores. One of the major advantages of store-based retail formats is the availability of products. The unavailability of products is a major threat for store-based retail formats as OOS situations are considered to be some of the most displeasing occurrences for consumers, resulting in dissatisfaction. As avoiding or recovering from OOS situations are matters of allocating limited resources (e.g. staff, money) wherever they are most effective, this work recommends actions that retailers can take to manage OOS occurrences at store-based retail formats to increase consumer satisfaction. All three researcher describe in their reflexive diaries how thy managed to be sucessfull on their long jounrney to the finalisation of their thesis. We all three would also like to thank our supervisors and all of our contributors. Let the words speak for themselves.

Innovation in Financial Services
Innovation in Financial Services

Author: Lech Gąsiorkiewicz

Publisher: Routledge

Published: 2020-10-29

Total Pages: 278

ISBN-13: 1000204073

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This book delves into the many innovative changes that the financial industry has undergone in recent years. The authors investigate these developments in a holistic manner and from a wide range of perspectives: both public and private, business and consumer, regulators and supervisors. Initially, they set the framework of their analysis by discussing innovation cycles in financial services. Thereafter, they tackle the issue of financial innovations and their consequences for financial stability. They then review the new approaches to financial consumers’ protection, which emerged in the aftermath of the global financial crisis. The authors underline the fact that this new approach is heavily influenced by the recent innovative drive in the financial industry. Next, they switch their attention to the public sector, examining the innovative processes in monetary policy and central banks, structural innovations in the supervisory models and systems, and they assess some specific supervisory challenges regarding blockchain and the application of mathematics in the supervisory capacity. Additionally, the book examines a range of issues related to the private sector, such as recent developments regarding risk transferring mechanisms on the financial market, artificial intelligence and natural language processing for regulatory filings, the development of process management in insurance companies and other innovative products on the market. Finally, Innovation in Financial Services discusses how the digital transformation of the financial system impacts the interaction between the public and private sectors. The book is intended for graduate and postgraduate level students, researchers, public sector officers, as well as financial sector practitioners.

The Routledge Companion to Accounting Communication
The Routledge Companion to Accounting Communication

Author: Lisa Jack

Publisher: Routledge

Published: 2013-05-02

Total Pages: 274

ISBN-13: 1135071586

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One of the prime purposes of accounting is to communicate and yet, to date, this fundamental aspect of the discipline has received relatively little attention. The Routledge Companion to Accounting Communication represents the first collection of contributions to focus on the power of communication in accounting. The chapters have a shared aim of addressing the misconception that accounting is a purely technical, number-based discipline by highlighting the use of narrative, visual and technological methods to communicate accounting information. The contents comprise a mixture of reflective overview, stinging critique, technological exposition, clinical analysis and practical advice on topical areas of interest such as: The miscommunication that preceded the global financial crisis The failure of sustainability reporting The development of XBRL How to cut clutter With an international coterie of contributors, including a communication theorist, a Big Four practitioner and accounting academics, this volume provides an eclectic array of expert analysis and reflection. The contributors reveal how accounting communications represent, or misrepresent, the financial affairs of entities, thus presenting a state-of-the-art assessment on each of the main facets of this important topic. As such, this book will be of interest to a wide range of readers, including: postgraduate students in management and accounting; established researchers in the fields of both accounting and communications; and accounting practitioners.