Integrated Reporting : A New Accounting Disclosure / / edited by Chiara Mio

• Pubblicazione: London : , : Palgrave Macmillan UK : , : Imprint : Palgrave Macmillan, , 2016
• Edizione: 1st ed. 2016.
• Descrizione fisica: 1 online resource (XXVIII, 312 p. 29 illus., 28 illus. in color.)
• Disciplina: 332
• Soggetto topico: Finance; Corporations—Finance; Risk management; Financial engineering; Bank marketing; Banks and banking; Finance, general; Corporate Finance; Risk Management; Financial Engineering; Financial Services; Banking
• Persona (resp. second.): MioChiara
• Nota di bibliografia: Includes bibliographical references at the end of each chapters and index.
• Nota di contenuto: Integrated reporting: the IIRC framework / Chiara Mio -- Strategy and business model in integrated reporting / Marco Vedovato -- Value creation: a core concept of integrated reporting / Axel Haller -- Empirical evidence on current integrated reporting practices / Carlo Marcon and Morena Mancin -- Integrated reporting: precursor of a paradigm shift in corporate reporting? / Richard Barker and Timotius Kasim -- Integrated reporting: when, why and how did it happen? / José Roberto Kassai and Nelson Carvalho -- Integrated report: the cases of Itaú Unibanco Holding S/A and of Natura Cosméticos S/A / Álvaro Ricardino Filho and Nelson Carvalho -- The influence of institutional investors on companies' disclosure / Marco Fasan -- The influence of corporate governance on the adoption of the integrated report: a first study on IIRC pilot programme / Maria Federica Izzo and Giovanni Fiori -- Institutional determinants of IR disclosure quality / Marco Fasan, Carlo Marcon, and Chiara Mio -- Enterprise Risk Management and integrated reporting: is there a synergism? / Giorgio Bertinetti and Gloria Gardenal -- The integrated report and the conference calls content / Elisa Cavezzali, Nazim Hussain, and Ugo Rigoni -- The relationship between integrated reporting and cost of capital / Nelson Carvalho and Fernando Dal-Ri Murica -- Assurance and other credibility enhancing mechanisms for integrated reporting / Roger Sinnett, Shan Zhou, and Hien Hoang -- IR: the big promise and the expectation gap / Chiara Mio and Marco Fasan.
• Sommario/riassunto: This book is a timely addition to the fast-growing international debate on Integrated Reporting, which offers a holistic view of the evolution and practice of Integrated Reporting. The book covers the determinants and consequences of Integrated Reporting, as well as examining some of the most relevant issues (particularly in the context of the United States) in the debate about Integrated Reporting. The authors address key topics relating to Integrated Reporting such as: the extent to which consistency between integrated and other company reporting can be achieved, and the fundamental role of integrated thinking within a company setting. More specifically, the book provides a detailed discussion about the role of institutional investors, corporate governance systems and cultural variables in the practice of Integrated Reporting. The book contextualises Integrated Reporting as a practice within the broader realm of international accounting standards, with insight into its impact upon global markets.
• Titolo autorizzato: Integrated Reporting
• ISBN: 1-137-55149-6
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910254877403321
• Lo trovi qui: Univ. Federico II