Integrated Reporting

A New Accounting Disclosure

Gebonden Engels 2016 9781137551481
Verwachte levertijd ongeveer 9 werkdagen

Samenvatting

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.

Specificaties

ISBN13:9781137551481
Taal:Engels
Bindwijze:gebonden
Verschijningsdatum:23-8-2016

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Inhoudsopgave

1. Integrated Reporting: The IIRC Framework
Chiara Mio
2. Strategy and Business Model in Integrated Reporting
Marco
Vedovato

3. Value creation – A core concept of Integrated
Reporting
Axel
Haller

4. Empirical evidence on current Integrated Reporting
practices
Carlo
Marcon and Moreno Mancin

5. Integrated Reporting: Precursor of a paradigm shift
in corporate reporting?
Richard Barker and Timotius Kasim
6. Integrated Reporting: when, why and how did it
happen?
José
Roberto Kassai and Nelson Carvalho

7. Integrated Report: the cases of Itaú Unibanco
Holding S/A and of Natura Cosméticos S/A
Álvaro
Ricardino Filho and Nelson Carvalho

8. The influence of institutional investors on
companies’ disclosure
Marco
Fasan

sp;<
9. The influence of Corporate Governance Structure on
the Integrated Report Adoption. A first study on IIRC Pilot Programme
Giovanni
Fiori and Maria Federica Izzo

10. Institutional determinants of IR disclosure
quality
Marco
Fasan, Carlo Marcon and Chiara Mio

11. Enterprise Risk Management and Integrated
Reporting: is there a synergism?
Giorgio S.
Bertinetti and Gloria Gardenal

12. The Integrated Report and the conference calls
content
Elisa
Cavezzali, Nazim Hussain and Ugo Rigoni

13. The Relationship between Integrated Reporting and
Cost of Capital
Nelson
Carvalho and Fernando Dal-Ri Murcia

14. Assurance and Other Credibility Enhancing
Mechanisms for Integrated Reporting
Roger
Simnett, Shan Zhou and Hien Hoang

15. IR: The big promise and the expectation gap
Chiara
Mio and Marco Fasan

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        Integrated Reporting