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Non-financial Disclosure and Integrated Reporting: Theoretical Framework and Empirical Evidence - Couverture rigide

 
9783030903541: Non-financial Disclosure and Integrated Reporting: Theoretical Framework and Empirical Evidence
Couverture rigide
ISBN 10 : 3030903540 ISBN 13 : 9783030903541
Editeur : Springer Nature Switzerland AG, 2022

Synopsis

The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

À propos de l'auteur

<div><p><b>Lino Cinquini</b>&nbsp;is professor of management accounting and business administration at the Sant’Anna School of Advanced Studies (<i>Scuola Superiore Sant’Anna</i>), Pisa, Italy.&nbsp;He is director of the MSc program in innovation management offered jointly with the University of Trento (Italy).&nbsp;He has been visiting/invited professor at the University of Edinburgh (UK), the Aarhus School of Business (Denmark), and the Tampere University of Technology (Finland). Since 2016, he is the&nbsp;editor-in-Chief of the&nbsp;<i>Journal of Management and Governance</i>&nbsp;(Springer) and is currently a member of the editorial boards of the&nbsp;<i>Journal of Accounting and Organizational Change (</i>Emerald<i>), Qualitative Research in Accounting and Management</i>&nbsp;(Emerald), and the&nbsp;<i>Journal of Public Budgeting, Accounting & Financial Management</i>&nbsp;(Emerald). Professor Cinquini is also board member of Italian journals such as&nbsp;<i>Financial Reporting</i>,<i>&nbsp;</i><i>Mecosan,&nbsp;</i>and&nbsp;<i>Management Control</i>.&nbsp;He is a fellow of the European Accounting Association and Società Italiana dei Docenti di Ragioneria e di Economia Aziendale (SIDREA). Professor Cinquini is also a research board member of the Chartered Institute of Management Accountants (CIMA, UK) and member of the board of directors of the Italian chapter of the Institute of Management Accountants (IMA, USA).</p><p><b>Francesco De Luca</b>&nbsp;is associate professor of accounting at the University “G. d’Annunzio” of Chieti-Pescara (Italy). He is director of the master’s program in economics and management, and professor of international accounting and financial reporting within the MSc program. Between 2012 and 2017, he was a visiting scholar at the University of Alabama at Birmingham (USA). Professor De Luca is currently a member of the editorial board of the&nbsp;<i>International Journal of Economics</i>,<i>&nbsp;</i><i>Finance and Management</i>, and of the&nbsp;<i>Journal of Governance and Regulation</i>. He is also a fellow of the American Accounting Association, European Accounting Association, and Società Italiana dei Docenti di Ragioneria e di Economia Aziendale (SIDREA). Professor De Luca has (co)authored articles on international accounting standards convergence, non-financial information, venturing and start-up finance, and financial distress analysis.</p><p></p></div><div><br></div><div><br></div>

À propos de la quatrième de couverture

The increasingly crucial role of companies' non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
Springer Nature Switzerland AG
Date d'édition
2022
Langue
anglais
ISBN 10 
3030903540
ISBN 13 
9783030903541
Reliure
Relié
Nombre de pages
475
Éditeur
Cinquini Lino, De Luca Francesco
Coordonnées du fabricant
Springer Nature Customer Service Center GmbH
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