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Author: Mahmoud Marzouk
Publisher: Taylor & Francis
ISBN: 1000760790
Category : Business & Economics
Languages : en
Pages : 406
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Book Description
This book presents a comprehensive and expert-led insight into the role, types, practises and determinants of corporate narrative reporting (CNR). It provides a detailed overview of the importance of narrative disclosure in understanding the full annual report and, consequently, company performance and future prospects. CNR comprises integral information presented in the front half of the annual report, which helps to tell the full story of a business, providing a comprehensive overview and understanding of both its past and future performance. Supported with illustrative tables and figures throughout, this volume contains a plethora of carefully selected chapters, featuring the analytical insight of knowledgeable academics and researchers from all over the world. Using different data collection and analysis methods, it links and advances theory and practice in the disclosure and presentation of non-financial information in annual reports and other disclosure channels. The book is logically structured into four parts: Narrative Reporting: The State of the Art Empirical Research on Narrative Reporting Narrative Sustainability Reporting Narrative Reporting in Times of Crisis Providing a global insight into CNR in practice, Corporate Narrative Reporting is an invaluable resource for both students and practitioners interested or involved in preparing, reviewing/auditing, analysing and understanding annual reports. It should also be of particular interest to policymakers, regulators and investors.
Author: Mahmoud Marzouk
Publisher: Taylor & Francis
ISBN: 1000760790
Category : Business & Economics
Languages : en
Pages : 406
Get Book Here
Book Description
This book presents a comprehensive and expert-led insight into the role, types, practises and determinants of corporate narrative reporting (CNR). It provides a detailed overview of the importance of narrative disclosure in understanding the full annual report and, consequently, company performance and future prospects. CNR comprises integral information presented in the front half of the annual report, which helps to tell the full story of a business, providing a comprehensive overview and understanding of both its past and future performance. Supported with illustrative tables and figures throughout, this volume contains a plethora of carefully selected chapters, featuring the analytical insight of knowledgeable academics and researchers from all over the world. Using different data collection and analysis methods, it links and advances theory and practice in the disclosure and presentation of non-financial information in annual reports and other disclosure channels. The book is logically structured into four parts: Narrative Reporting: The State of the Art Empirical Research on Narrative Reporting Narrative Sustainability Reporting Narrative Reporting in Times of Crisis Providing a global insight into CNR in practice, Corporate Narrative Reporting is an invaluable resource for both students and practitioners interested or involved in preparing, reviewing/auditing, analysing and understanding annual reports. It should also be of particular interest to policymakers, regulators and investors.
Author: William A. Barnett
Publisher: Emerald Group Publishing
ISBN: 1837972842
Category : Business & Economics
Languages : en
Pages : 193
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Book Description
ASEAN economies have much insight to offer the world, from investor behaviour during COVID-19, and deep-rooted attitudes towards risk and corruption, to achievement of the Sustainable Development Goals through the gender perspective.
Author: Khondkar E. Karim
Publisher: Emerald Group Publishing
ISBN: 1800710143
Category : Business & Economics
Languages : en
Pages : 113
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Book Description
Advances in Accounting Behavioral Research promotes research across all areas of accounting, incorporating theory from, and contributing knowledge to, the fields of applied psychology, sociology, management science, ethics and economics.
Author: United States. Department of Justice
Publisher:
ISBN:
Category : Justice, Administration of
Languages : en
Pages : 720
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Book Description
Author: Jianguo Liu
Publisher: European Alliance for Innovation
ISBN: 1631904442
Category : Business & Economics
Languages : en
Pages : 1261
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Book Description
The 4th International Conference on Economic Management and Big Data Applications was successfully held in Tianjin, China from October 27th to 29th, 2023. This conference served as a platform for researchers, scholars, and industry professionals to exchange knowledge and insights in the field of economic management and the application of big data. The conference held great significance in advancing the understanding and application of economic management and big data. By bringing together experts from around the globe, the conference facilitated the exchange of innovative ideas and research findings, contributing to the development of these fields. The topics covered during the conference showcased the latest advancements and trends in enterprise economic statistics, information evaluation, blockchain technology, industrial structure optimization, information retrieval, data regression analysis, intelligent Internet of Things platforms, and data encryption. The discussions and presentations during the conference allowed participants to explore new methodologies, strategies, and technologies that can enhance economic management practices and leverage the potential of big data. The conference provided a platform for scholars and practitioners to share their experiences, insights, and best practices, fostering collaboration and networking opportunities. Furthermore, the proceedings were published, ensuring the dissemination of valuable research findings to a wider audience. The collective knowledge and research presented at the conference will contribute to the academic community, industry professionals, and policymakers, enabling them to make informed decisions and develop effective strategies in the fields of economic management and big data applications. Overall, the 4th International Conference on Economic Management and Big Data Applications played a pivotal role in promoting knowledge exchange, fostering innovation, and shaping the future of economic management by harnessing the power of big data.
Author: Chris Akroyd
Publisher: Emerald Group Publishing
ISBN: 1803820330
Category : Business & Economics
Languages : en
Pages : 194
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Book Description
Volume 34 of Advances in Management Accounting uses a variety of methods, from experiments to surveys, to build upon existing knowledge within the management accounting discipline.
Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
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Book Description
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author: Grace Gachanja
Publisher: Frontiers Media SA
ISBN: 2889455262
Category : AIDS (Disease)
Languages : en
Pages : 130
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Book Description
While HIV/AIDS is a global public heath challenge, its impact is arguably greatest in the Sub-Saharan Africa (SSA), where new infections account for approximately 66% of the total number of HIV-positive persons globally. In SSA, medical, social, and economic resources are limited, thus necessitating innovative approaches to disease prevention. One of the mechanisms of prevention that is most promising occurs through HIV disclosure to family members (e.g., adult sexual partners) generally, and to children in particular. Our emphasis in this eBook is on HIV disclosure to children because it has multiple benefits, including improved adherence to antiretroviral medication treatment and understanding at an early age of the impact of sexual activity on the spread of HIV. While there is a noticeable gap in research on HIV disclosure to younger children, some of the general reasons for non-disclosure include concerns about fear of adult partners leaving relationships, and that children are too young to comprehend the severity of the situation and may tell others outside the family. Thus, it is critical to better understand how the HIV disclosure process happens (or does not happen) within HIV-affected families, as well as the best practices on how to disclose. In this eBook, we present a combination of empirical research studies and critical literature reviews that investigate the reasons for and for not disclosing HIV status within HIV-affected families and provide evidence-based practices that could be adopted by healthcare professionals to help HIV-positive parents facilitate disclosure activities within these families. This information can also be used by researchers, practitioners, and stakeholders who are in a position to influence policies on effective HIV disclosure practices, guidelines, and programs.
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: International Accounting Standards Board
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 104
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Book Description
