Mandatory Non-Financial Risk-Related Disclosure: Measurement Problems and Usefulness for Investors, Veltri Stefania

Автор: Shivaani M. V., Jain P. K., Yadav Surendra S.
Название: Understanding Corporate Risk: A Study of Risk Measurement, Disclosure and Governance
ISBN: 9811381437 ISBN-13(EAN): 9789811381430
Издательство: Springer
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Цена: 111790.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Focusing on the quality of risk disclosures and risk governance structures, and using sophisticated methodology to tackle the issue of endogeneity, the book explores the important yet uncharted confluence of accounting information, risk and corporate governance.

Автор: Theresa Herrmann
Название: The Decision Usefulness of Additional Fair Value Disclosures
ISBN: 3658248319 ISBN-13(EAN): 9783658248314
Издательство: Springer
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Цена: 46570.00 T
Наличие на складе: Поставка под заказ.
Описание: Conducting an experiment Theresa Herrmann investigates why nonprofessional investors fail to incorporate disclosures on fair value estimates into their investment decision and what causes this exclusion. Differentiating between different types of disclosures and the development of the fair value (gain vs. loss) the results indicate that with a fair value gain, none of the disclosure information increases decision usefulness, irrespective of the presentation format. When a fair value loss occurs, fair value disclosures presented in a salient presentation format decrease decision usefulness. Thus, investors have varying information needs that are strongly linked to the development of a firm’s key asset.

Автор: Rezaee Zabihollah
Название: Business Sustainability Factors of Performance, Risk, and Disclosure
ISBN: 1637420064 ISBN-13(EAN): 9781637420065
Издательство: Mare Nostrum (Eurospan)
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Цена: 24230.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Business Sustainability Factors of Performance, Risk, and Disclosure examines sustainability factors of performance, risk and disclosure. The five dimensions of sustainability performance are economic, governance, social, ethical, and environmental (EGSEE).

Business sustainability is advancing from the greenwashing and branding to, very recently, business imperative as shareholders demand, regulators require, and companies report their sustainability performance. Sustainability has become economic and strategic imperative with potential to create opportunities and risks for businesses.

Business Sustainability Factors of Performance, Risk, and Disclosure examines sustainability factors of performance, risk and disclosure. The five dimensions of sustainability performance are economic, governance, social, ethical, and environmental (EGSEE). Sustainability risks are reputational, strategic, operational, compliance, and financial (RSOCF). Sustainability disclosures are relevant to financial economic sustainability performance (ESP) and non-financial environmental, social, and governance (ESG) sustainability performance with ethics are integrated into all other components of sustainability performance.

This book offers guidance for proper measurement, recognition, and reporting of all five EGSEE dimensions of sustainability performance. It also highlights how people, business, and resources collaborate in a business sustainability and accountability model in creating shared value for all stakeholders. The three sustainability factors of performance, risk and disclosure are driven from the stakeholder primacy concept with the mission of profit-with-purpose. Anyone who is involved with business sustainability and corporate governance, the financial reporting process, investment decisions, legal and financial advising, and audit functions will benefit from this book.

Название: Rhetoric in financial discourse: A linguistic analysis of ICT-mediated disclosure genres
ISBN: 9042037598 ISBN-13(EAN): 9789042037595
Издательство: Brill
Цена: 82350.00 T
Наличие на складе: Невозможна поставка.
Описание: Financial disclosure has become a crucial component of corporate communication. Through this process, companies aim to provide information and project an image of trustworthiness in response to on-going ethical concerns in the world of finance. Rhetoric in financial discourse provides new insights into how companies communicate with key stakeholders, not only to boost transparency, but also to attract investment. The book offers an in-depth linguistic analysis of the rhetorical dimension of financial communication. It focuses on two technology-mediated genres which are widely used, yet remain largely unexplored from a rhetorical perspective: earnings presentations and earnings releases. Using an innovative methodological approach, the book shows how corporate speakers and writers use distinctive rhetorical strategies to achieve their professional goals. It includes a practical discussion of how the findings can be exploited to develop state-of-the-art corporate communication courses and to improve the effectiveness of financial disclosure in professional settings. The book contributes to an enhanced understanding of the language of finance, representing a discourse community that involves and impacts the lives of many people around the world. It will be of interest to several communities of practice, including language researchers, discourse analysts, corpus linguists, finance and communication academics, students of business and finance, and professionals of financial communication.

Автор: Rossi Ivana Maria, Pop Laura, Berger Tammar
Название: Getting the Full Picture on Public Officials: A How-To Guide for Effective Financial Disclosure
ISBN: 1464809534 ISBN-13(EAN): 9781464809538
Издательство: Mare Nostrum (Eurospan)
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Цена: 29260.00 T
Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Financial disclosure systems are a vital component of transparency. By now 161 countries around the world have introduced financial disclosure systems, becoming commonplace around the world. But, although the rules are on the books, many practitioners are still struggling with the intricacies of the rules and how to implement them in the socioeconomic, historical, and legal context of their own country. Little guidance is available to assist them. This book aims to fill that void and provide practitioners with practical scenarios to consider before deciding on a particular course of action.This book contains short chapters that elaborate each topic and provide clear guidance on the issues that policy makers and those involved in the implementation of financial disclosure obligations will need to take into account before making a decision. How do you decide who should file? And how often? On-line or in hard copy? And what exactly? Everything they own directly—or also those apartments they own indirectly? How should information in declarations be checked? Should it be shared with public? How accessible should it be? This is the sort of practical guidance that this book aims to provide.