Investor-oriented Supplementary Disclosures for Annual Reports PDF Download
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Author: Donald Edwin Stone
Publisher:
ISBN:
Category : Investments
Languages : en
Pages : 556
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Book Description
Author: Donald Edwin Stone
Publisher:
ISBN:
Category : Investments
Languages : en
Pages : 556
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Book Description
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: Kevin Christopher Carduff
Publisher: Emerald Group Publishing
ISBN: 1803827637
Category : Business & Economics
Languages : en
Pages : 133
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Book Description
Volume 26 of Studies in the Development of Accounting Thought was written by the late Professor Kevin Christopher Carduff, who taught at several institutions including Case Western Reserve University and the College of Charleston.
Author: Jane Thostrup Jagd
Publisher: Routledge
ISBN: 1317743539
Category : Business & Economics
Languages : en
Pages : 141
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Book Description
Reporting organizations' corporate social responsibility activities is difficult - a lack of regulation means that the communication of these activities varies significantly and there is a multitude of ways in which mistakes can be made. The author provides the tools and insights required to produce investor-friendly CSR reports and includes a chapter showing how the investors can integrate CSR in their quantified analysis of investment-opportunities. Features include formulas, conversion standards and CSR note tables which enable the book to be used as a practical handbook as well as in the classroom. Written by an experienced compliance officer with years of experience in reporting CSR, this book is an easy-to-follow guide for practitioners and students and will be required reading for students of accounting, financial reporting and auditing as well as those in industry who want to improve their organization's reporting standards.
Author: Tage C. Tracy
Publisher: John Wiley & Sons
ISBN: 1119779006
Category : Business & Economics
Languages : en
Pages : 36
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Book Description
Gain a comprehensive understanding of how businesses produce, report, and utilize essential financial information! In this companion to How to Read a Financial Report, 9th Edition, bestselling financial author Tage Tracy delivers timeless knowledge on one of the most important functions of every business operating within the free market. Designed for managers, entrepreneurs, investors, and others who deal with vital financial information and the production of financial statements & reports “on the inside,” Business Financial Information Secrets shows you how to produce, understand, and utilize financial information to the greatest effect for your business and the economy at large. This book guides you through the surprisingly clean and simple process of proper accounting and reporting, regardless of your organization’s size or structure. Cash flow and business capital management are covered extensively throughout the book as without a thorough understanding of these all-important concepts, you could be lacking critical information about the lifeline of your business. To sharpen your business skills and avoid preventable losses, read Business Financial Information Secrets. You’ll learn everything you need to know about Profit & Loss Statements, Balance Sheets, and Cash Flow Statements, along with externally produced reports, additional internal financial information, and all the ins and outs of ensuring that reports are always 100% accurate. Topics include: Producing best-in-class financial information by learning finance terms, calculations, and standard reports Understanding where financial information originates and how it flows from one type of report to the next Analyzing financial information so you can generate meaningful insights for internal and external stakeholders Discovering why financial information is so critical and learning how to use it to your advantage Expanding your knowledge of how a business generates and consumes cash including the secrets to successfully raising debt or equity capital Deciphering how companies can “Engineer” financial results and when profits are real versus manufactured Use this book for cost-effective solutions to provide reliable and timely financial information to shareholders, investors, lenders, analysts, government agencies, and beyond.
Author: United States. Congress. House. Committee on Interstate and Foreign Commerce
Publisher:
ISBN:
Category : Brokers
Languages : en
Pages : 1450
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Book Description
Author:
Publisher:
ISBN:
Category : Agriculture, Cooperative
Languages : en
Pages : 612
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Book Description
Author: Mohini Singh
Publisher:
ISBN: 9780938367765
Category :
Languages : en
Pages :
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Author: Saskia Jarick
Publisher: GRIN Verlag
ISBN: 3640956672
Category : Business & Economics
Languages : en
Pages : 81
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Book Description
Seminar paper from the year 2011 in the subject Business economics - Accounting and Taxes, grade: 1.3, University of Mannheim, language: English, abstract: Each year, firms disclose information that is analyzed and eventually reflected in the market price. Sources of information are for example annual reports, earnings announcements and press releases. In the past, financial accounting research focused primarily on the numerical financial information disclosed (cf. Hales et al. 2011, 224).1 Interestingly, research showed that asset price movements could only partly be explained by this quantitative information and thus must have additional influencing factors (cf. Demers/Vega 2010, 2). Since corporate disclosure generally consists only to a small fraction of qualitative data and dominantly of textual information (cf. Li 2011, 1)2, and since language is the natural medium through which people communicate, financial accounting research started to focus on the analysis of textual disclosure (cf. Hales et al. 2011, 224). Results of these studies show that different aspects of textual disclosure, like the tone (how information is written/expressed) or the readability can influence for example market prices or analyst behavior (e.g. Li 2010 or Tetlock/Saar-Tsechansky/Macskassy 2008). This paper focuses on research in the field of tone as important characteristic of corporate textual disclosure. Its aim is to provide an overview about the most recent approaches and about challenges that researchers face. The remainder of this paper proceeds as follows. In section 2 the importance of textual analysis and the information content of textual information are discussed. Furthermore this section provides an overview about different approaches to characterize textual disclosure and a tabular classification of the recent literature. Since this paper focuses on the tone of textual disclosure, different approaches to measure tone are discussed as well. In section 3 two recent studi
Author:
Publisher:
ISBN:
Category : Dissertations, Academic
Languages : en
Pages : 764
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Book Description
Abstracts of dissertations and monographs in microform.
