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Integrated Reporting A New Accounting Disclosure

Author: Chiara Mio
Publisher: London Palgrave Macmillan UK Imprint: Palgrave Macmillan 2016
Edition/Format:   Print book : EnglishView all editions and formats
Summary:

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.

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Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Chiara Mio
ISBN: 9781137551498 1137551496 9781137551481 1137551488 9781349715831 1349715832 9781137551504 113755150X
OCLC Number: 964658988
Description: 1 Online-Ressource (XXVIII, 312 Seiten 29 Illustrationen, 28 Illustrationen in color)
Contents: 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? Jose Roberto Kassai and Nelson Carvalho 7. Integrated Report: the cases of Itau Unibanco Holding S/A and of Natura Cosmeticos S/A Alvaro 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
Responsibility: edited by Chiara Mio
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"The book makes a valuable contribution to the understanding of this rapidly growing form of reporting. The broad perspectives included in the book should make it useful on a global level for many Read more...

 
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