An Agency Perspective on Voluntary CO2 Disclosure PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download An Agency Perspective on Voluntary CO2 Disclosure PDF full book. Access full book title An Agency Perspective on Voluntary CO2 Disclosure by Nils Niehues. Download full books in PDF and EPUB format.
Author: Nils Niehues
Publisher: Nomos Verlag
ISBN: 3845292210
Category : Business & Economics
Languages : en
Pages : 210
Get Book Here
Book Description
Die Studie richtet sich an Wissenschaftler, Regulierer, Standard Setter und Analysten von Umweltberichten, mit dem Ziel darzulegen, wie CO2-effiziente Unternehmen identifiziert werden können. In dem Buch werden die Herausforderungen und Voraussetzungen für die Analyse von CO2-Emissionen dargestellt. Es beinhaltet eine Übersicht zu dem regulativen Umfeld und den entsprechenden relevanten Berichtsstandards für die CO2-Berichterstattung. Unzulänglichkeiten in der aktuellen Forschung, insbesondere der "Pays-to-be-green-Literatur", werden analysiert und eine Forschungslücke, wie Umweltberichte interpretiert werden können, identifiziert. Die Schwachstellen der derzeitigen Umweltberichterstattung werden mit Hilfe von Experteninterviews aufgezeigt. Eine zweite anschließende empirische Studie zeigt mit Hilfe des CDP-Datensatz der Berichtsjahre 2010 bis 2015 die empirische Relevanz dieser Berichtsschwachstellen.
Author: Nils Niehues
Publisher: Nomos Verlag
ISBN: 3845292210
Category : Business & Economics
Languages : en
Pages : 210
Get Book Here
Book Description
Die Studie richtet sich an Wissenschaftler, Regulierer, Standard Setter und Analysten von Umweltberichten, mit dem Ziel darzulegen, wie CO2-effiziente Unternehmen identifiziert werden können. In dem Buch werden die Herausforderungen und Voraussetzungen für die Analyse von CO2-Emissionen dargestellt. Es beinhaltet eine Übersicht zu dem regulativen Umfeld und den entsprechenden relevanten Berichtsstandards für die CO2-Berichterstattung. Unzulänglichkeiten in der aktuellen Forschung, insbesondere der "Pays-to-be-green-Literatur", werden analysiert und eine Forschungslücke, wie Umweltberichte interpretiert werden können, identifiziert. Die Schwachstellen der derzeitigen Umweltberichterstattung werden mit Hilfe von Experteninterviews aufgezeigt. Eine zweite anschließende empirische Studie zeigt mit Hilfe des CDP-Datensatz der Berichtsjahre 2010 bis 2015 die empirische Relevanz dieser Berichtsschwachstellen.
Author: Pankaj M. Madhani
Publisher:
ISBN: 9788131414774
Category : Disclosure in accounting
Languages : en
Pages : 256
Get Book Here
Book Description
As financial reporting and disclosure are potentially important means for management to communicate firm s performance and value to outside investors, increased disclosure practices will help in reducing information gap between firm and its stakeholders.
Author: Sanjai Bhagat
Publisher: MIT Press (MA)
ISBN: 9780262268424
Category : Business & Economics
Languages : en
Pages : 127
Get Book Here
Book Description
An investigation of the relationships among takeovers, takeover defenses, management turnover, corporate performance, corporate capital structure, and corporate ownership performance.
Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
Get Book Here
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: Alqatan, Ahmad
Publisher: IGI Global
ISBN: 1799848531
Category : Business & Economics
Languages : en
Pages : 425
Get Book Here
Book Description
After the global financial crisis, the topic of corporate governance has been gaining momentum in accounting and finance literature since it may influence firm and bank management in many countries. Corporate Governance and Its Implications on Accounting and Finance provides emerging research exploring the implications of a good corporate governance system after global financial crises. Corporate governance mechanisms may include board and audit committee characteristics, ownership structure, and internal and external auditing. This book is devoted to all topics dealing with corporate governance including corporate governance characteristics, board diversity, CSR, big data governance, bitcoin governance, IT governance, and governance disclosure, and is ideally designed for executives, BODs, financial analysts, government officials, researchers, policymakers, academicians, and students.
Author: David R. Gwilliam
Publisher:
ISBN: 9780138790738
Category : Auditing
Languages : en
Pages : 467
Get Book Here
Book Description
Author: Jennifer Francis
Publisher: Now Publishers Inc
ISBN: 1601981147
Category : Business & Economics
Languages : en
Pages : 97
Get Book Here
Book Description
This review lays out a research perspective on earnings quality. We provide an overview of alternative definitions and measures of earnings quality and a discussion of research design choices encountered in earnings quality research. Throughout, we focus on a capital markets setting, as opposed, for example, to a contracting or stewardship setting. Our reason for this choice stems from the view that the capital market uses of accounting information are fundamental, in the sense of providing a basis for other uses, such as stewardship. Because resource allocations are ex ante decisions while contracting/stewardship assessments are ex post evaluations of outcomes, evidence on whether, how and to what degree earnings quality influences capital market resource allocation decisions is fundamental to understanding why and how accounting matters to investors and others, including those charged with stewardship responsibilities. Demonstrating a link between earnings quality and, for example, the costs of equity and debt capital implies a basic economic role in capital allocation decisions for accounting information; this role has only recently been documented in the accounting literature. We focus on how the precision of financial information in capturing one or more underlying valuation-relevant constructs affects the assessment and use of that information by capital market participants. We emphasize that the choice of constructs to be measured is typically contextual. Our main focus is on the precision of earnings, which we view as a summary indicator of the overall quality of financial reporting. Our intent in discussing research that evaluates the capital market effects of earnings quality is both to stimulate further research in this area and to encourage research on related topics, including, for example, the role of earnings quality in contracting and stewardship.
Author: Jill Solomon
Publisher: John Wiley & Sons
ISBN: 1119561205
Category : Business & Economics
Languages : en
Pages : 341
Get Book Here
Book Description
Corporate Governance and Accountability presents students with a complete and current survey of the latest developments involving how a company is directed and controlled. Providing a broad research-based perspective, this comprehensive textbook examines global corporate governance systems, the role and responsibilities of the directorate, and the frameworks designed to ensure effective corporate accountability for stakeholders. A holistic approach to the subject enables students to develop a well-rounded knowledge of corporate governance theory and practice, policy documents, academic research, and current debates, issues, and trends. Now in its fifth edition, this comprehensive view of the corporate governance agenda features fully revised content that reflects new research and global developments in codes of practice and governance and accountability mechanisms. In-depth chapters contain numerous real-world case studies and compelling debate and discussion topics, exploring corporate transparency, social responsibility, boardroom diversity, shareholder activism, and many other timely issues.
Author: Shahzad Uddin
Publisher: Emerald Group Publishing
ISBN: 0857244523
Category : Business & Economics
Languages : en
Pages : 310
Get Book Here
Book Description
Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.
Author: Michael Bromwich
Publisher: Financial Times/Prentice Hall
ISBN:
Category : Accounting
Languages : en
Pages : 392
Get Book Here
Book Description
This text reviews the theory of the economic measurement of income and wealth in financial accounting and presents an informational perspective on accounting information. It is aimed primarily at second and third year accounting undergraduates and first year postgraduates.
