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Author: David W. Belin
Publisher: Macmillan Reference USA
ISBN:
Category : History
Languages : en
Pages : 292
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Book Description
Recreates the assassination of President Kennedy and attempts to prove that the murderer was Lee Harvey Oswald acting alone.
Author: David W. Belin
Publisher: Macmillan Reference USA
ISBN:
Category : History
Languages : en
Pages : 292
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Book Description
Recreates the assassination of President Kennedy and attempts to prove that the murderer was Lee Harvey Oswald acting alone.
Author: United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs
Publisher:
ISBN:
Category : Bank holding companies
Languages : en
Pages : 616
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Book Description
Author: United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs
Publisher:
ISBN:
Category :
Languages : en
Pages : 620
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Book Description
Author: United States. Congress. Senate. Committee on Appropriations. Subcommittee on Departments of Labor, Health and Human Services, Education, and Related Agencies
Publisher:
ISBN:
Category : Disclosure of information
Languages : en
Pages : 56
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Book Description
Author: Lino Cinquini
Publisher: Springer Nature
ISBN: 3030903559
Category : Business & Economics
Languages : en
Pages : 477
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Book Description
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.
Author: Stefania Veltri
Publisher: Springer Nature
ISBN: 3030479218
Category : Business & Economics
Languages : en
Pages : 176
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Book Description
This book focuses on the impact of the disclosure of non-financial risk, which could be seen as the most relevant non-financial information (NFI), in the aftermath of the 2014/95/EU Directive. The author analyses whether the switch from voluntary to mandatory NFI enhance the quality of disclosed NF risk-related information and the usefulness of the risk disclosure for investors. The book focuses specifically on the mandatory disclosure of non-financial (NF) risks as required by the EU Directive for listed Italian companies, investigating both the state of art of its disclosure and its usefulness for investors. In doing so, the book contributes to fill two relevant gaps in risk literature. The first research gap is related to the insufficient investigation of the disclosure of NF risks. Companies mandated to disclose risk-related information focused mainly on financial risks, in spite of the width of the definition of risk, conceived as information about any opportunity, danger, threat, or exposure that has or could impact the company in the future. The second gap is that empirical evidence about the effects of corporate risk disclosures is still limited, and the potential benefits of the disclosure of information on risks have not been fully explored. In particular, the relationship between risk disclosures and firm value is under researched, as the risk literature mainly focuses on the incentives question, related to the motives for which companies decide to disclose. The research in this book focuses on Italy, a country that provides a unique opportunity to examine the impact of mandatory NF risk disclosure on firm market value, being one of the biggest industrial European countries that had not mandatory legislation for NFI disclosure, and also one of the leading countries in voluntary corporate social responsibility (CSR) reporting at an international level. It has been carried out in the fiscal year 2017, the first year of the application of the mandatory NF disclosure for obliged Italian listed PIEs. The book contributes both to the measurement literature, as it presents a self-constructed quality NF risks and to the value relevance analysis literature, providing evidence of the usefulness of financial and non-financial risk-related disclosures in the Italian context.
Author:
Publisher: CCH Hong Kong Limited
ISBN: 9789881722324
Category : Accounting
Languages : en
Pages : 336
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Book Description
Author: United States. Congress. House. Committee on Interstate and Foreign Commerce. Subcommittee on Communications
Publisher:
ISBN:
Category : Broadcasting
Languages : en
Pages : 116
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Book Description
Author: Khondkar Karim
Publisher: Bloomsbury Publishing USA
ISBN: 0313053588
Category : Business & Economics
Languages : en
Pages : 146
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Book Description
Understanding environmental liability and disclosure is critical for firm management, investors, accountants and auditors. The U.S. Congress has been increasing the pressure on companies to disclose information on environmental liabilities for years. This study delves into the issue by examining the impact of environmental disclosure on financial performance. These insightful essays provide guidance by supplying the most current and concise research available on this important topic. Covering such topics as legislation, liability, and regulations, this work analyzes how environmental disclosure influences the financial statements and public accountability of companies, and ultimately drives organizational change. This book builds the framework necessary to comprehend the complexities of quantifying environmental liabilities and make well-informed decisions.
Author: United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities
Publisher: DIANE Publishing
ISBN: 9780788182693
Category :
Languages : en
Pages : 450
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Book Description
Hearing on financial derivatives and the new SEC's regulations and the FASB's proposal concerning derivatives. Witnesses: Thomas Logan and Patrick Montgomery, Treasury Mgmt. Assoc.; Kenneth Lehn, Prof., U. of Pittsburgh, former Deputy Chief Economist, SEC; William Miller, Assoc. for Invest. Mgmt. and Research; Joseph Bauman, International Swaps and Derivatives Assoc., Inc.; Stephen Wallman, Commissioner, SEC, and Michael Sutton and Eric Sirri; Kenneth Wolfe, Hershey Foods Corp.; Alex Pollock, Fed. Home Loan Bank of Chicago; William Roberts, Amer. Bankers Assoc.; and Edmund Jenkins, chmn., Financial Accounting Standards Board.
