Evolution of corporate disclosure : insights on traditional and modern corporate communication /: insights on traditional and modern corporate communication. (2020)

• Record Type: Book
• Further Information: Note: Alessandro Ghio, Roberto Verona.
• Other Names: Ghio, Alessandro; Verona, Roberto
• Contents: Intro -- Preface -- Contents -- Chapter 1: Introduction -- 1.1 An Overview of the Book -- 1.2 Theoretical Approach -- 1.3 Methodological Approach -- 1.4 Target Audience -- 1.5 Structure of the Book -- References -- Chapter 2: An Analysis of Financial Reporting -- 2.1 Introduction -- 2.2 The Role of Mandatory Financial Reporting: Theoretical Reflections -- 2.3 The Accounting Standards Regulatory Process -- 2.4 Thoughts on the Accounting Standards -- 2.4.1 Quality of Accounting Information -- 2.4.2 Financial Reporting and Managerial Compensation -- 2.4.3 Accounting Value Relevance 2.5 Auditing Accounting Information -- 2.5.1 Audit Activity -- 2.5.2 Auditing Regulatory Process -- 2.6 Challenges and Opportunities for Mandatory Financial Reporting -- References -- Chapter 3: Voluntary Corporate Disclosure -- 3.1 Introduction -- 3.2 Costs and Benefits of Voluntary Corporate Disclosure -- 3.2.1 Proprietary Costs -- 3.2.2 Disclosure Credibility -- 3.2.3 Preparation and Dissemination Costs -- 3.2.4 Political Costs -- 3.2.5 Litigation Costs -- 3.2.6 Signal of Firm Quality -- 3.2.7 Agency Costs -- 3.2.8 Stock Liquidity, Firm Value, and Cost of Capital 3.3 The Role of Corporate Governance -- 3.3.1 Board Characteristics and Voluntary Disclosure -- 3.3.2 Firm Characteristics, Monitoring Environment, and Voluntary Disclosure -- 3.3.3 Ownership Composition and Voluntary Disclosure -- 3.4 Management Forecasts and Conference Calls -- 3.5 Intellectual Capital Reporting -- 3.6 Challenges and Opportunities for Voluntary Corporate Disclosure -- Appendix -- References -- Chapter 4: Social and Environmental Reporting -- 4.1 Introduction -- 4.2 Theoretical Reasons for Social and Environmental Reporting 4.3 Multiple Case Study: The Food and Beverage Industry in Italy -- 4.3.1 Social and Environmental Reporting by Small/Medium Entities: The Case of Centrale del Latte della Toscana S.p.a (Mukki) -- 4.3.2 Social and Environmental Reporting by Large Entities: The Case of Lavazza -- 4.3.3 Social and Environmental Reporting by Multinational Entities: The Case of Gruppo Campari -- 4.4 Challenges and Opportunities for Social and Environmental Reporting -- Appendix 1 -- Appendix 2 -- References -- Chapter 5: New Communication Channels -- 5.1 Introduction -- 5.2 Web Communication -- 5.3 Social Media 5.4 Empirical Analysis of Corporate Social Media Adoption -- 5.5 Challenges and Opportunities for New Communication Channels -- References -- Chapter 6: Conclusions -- 6.1 Introduction -- 6.2 Research Overview -- 6.3 Contributions of the Manuscript -- 6.3.1 Theoretical Contributions -- 6.3.2 Practical Implications for Academic Literature -- 6.3.3 Practical Implications for Managers, Preparers, Users, and Standard Setters -- 6.4 Limitations and Future Challenges -- References
• Publisher Details: Cham : Springer
• Publication Date: 2020
• Extent: 1 online resource
• Subjects: 657/.3; Financial statements; Financial statements; Electronic books; Electronic books
• Languages: English
• ISBNs: 9783030422998; 3030422992
• Related ISBNs: 9783030422981; 3030422984
• Notes: Note: Includes bibliographical references.
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.