Integrated reporting and corporate governance: boards, long-term value creation, and the new accountability
"Corporate governance and corporate reporting are closely linked to each other, and their respective evolutionary patterns are mutually influencing. Along with the recent expansion of company disclosure, a growing attention is being paid to corporate governance determinants and mechanisms under...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
London ; New York
Routledge, Taylor & Francis Group
2021
|
| Schriftenreihe: | Routledge focus on accounting and auditing
|
| Schlagworte: | |
| Online-Zugang: | TUM01 |
| Zusammenfassung: | "Corporate governance and corporate reporting are closely linked to each other, and their respective evolutionary patterns are mutually influencing. Along with the recent expansion of company disclosure, a growing attention is being paid to corporate governance determinants and mechanisms underpinning the decision to voluntarily adopt non-financial disclosure formats, such as integrated reporting. At institutional level, several national corporate governance codes have been changed towards the recognition and inclusion of this innovative, non-financial language. In academic research, the influence of corporate governance variables vis-à-vis the choice to embrace such reporting practices has been subject to a long scrutiny. However, only a little inquiry has so far analysed the influence of corporate governance factors on integrated reporting adoption, quality and credibility. Accordingly, the aim of the book is to investigate if and to what extent corporate board composition and characteristics can affect, at the same time, the decision to voluntarily adopt integrated reporting by companies as well as their financial performance. The study carries out an empirical analysis of the professional features of board members at the time of their decision to implement integrated reporting as a new form of company accountability. The work provides innovative insights into the articulated relationships between the quantitative and qualitative composition of corporate boards and the latter's choice to uptake this advanced form of reporting to represent the wider value creation processes of their organisations"-- |
| Beschreibung: | 1 Online-Ressource Illustrationen |
| ISBN: | 9781003141556 1003141552 9781000366754 1000366758 9781000366822 1000366820 |
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| 520 | 3 | |a "Corporate governance and corporate reporting are closely linked to each other, and their respective evolutionary patterns are mutually influencing. Along with the recent expansion of company disclosure, a growing attention is being paid to corporate governance determinants and mechanisms underpinning the decision to voluntarily adopt non-financial disclosure formats, such as integrated reporting. At institutional level, several national corporate governance codes have been changed towards the recognition and inclusion of this innovative, non-financial language. In academic research, the influence of corporate governance variables vis-à-vis the choice to embrace such reporting practices has been subject to a long scrutiny. However, only a little inquiry has so far analysed the influence of corporate governance factors on integrated reporting adoption, quality and credibility. Accordingly, the aim of the book is to investigate if and to what extent corporate board composition and characteristics can affect, at the same time, the decision to voluntarily adopt integrated reporting by companies as well as their financial performance. The study carries out an empirical analysis of the professional features of board members at the time of their decision to implement integrated reporting as a new form of company accountability. The work provides innovative insights into the articulated relationships between the quantitative and qualitative composition of corporate boards and the latter's choice to uptake this advanced form of reporting to represent the wider value creation processes of their organisations"-- | |
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Datensatz im Suchindex
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| author | Girella, Laura |
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| contents | Corporate governance and integrated reporting : an international perspective -- Corporate governance and voluntary disclosure : a review of the literature -- From theory to practice : board characteristics, financial performance, and the adoption of integrated reporting |
| ctrlnum | (OCoLC)1260143685 (DE-599)BVBBV047357028 |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| id | DE-604.BV047357028 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T17:39:58Z |
| indexdate | 2024-07-10T09:09:53Z |
| institution | BVB |
| isbn | 9781003141556 1003141552 9781000366754 1000366758 9781000366822 1000366820 |
| language | English |
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| spelling | Girella, Laura Verfasser (DE-588)1175432377 aut Integrated reporting and corporate governance boards, long-term value creation, and the new accountability Laura Girella London ; New York Routledge, Taylor & Francis Group 2021 1 Online-Ressource Illustrationen txt rdacontent c rdamedia cr rdacarrier Routledge focus on accounting and auditing Corporate governance and integrated reporting : an international perspective -- Corporate governance and voluntary disclosure : a review of the literature -- From theory to practice : board characteristics, financial performance, and the adoption of integrated reporting "Corporate governance and corporate reporting are closely linked to each other, and their respective evolutionary patterns are mutually influencing. Along with the recent expansion of company disclosure, a growing attention is being paid to corporate governance determinants and mechanisms underpinning the decision to voluntarily adopt non-financial disclosure formats, such as integrated reporting. At institutional level, several national corporate governance codes have been changed towards the recognition and inclusion of this innovative, non-financial language. In academic research, the influence of corporate governance variables vis-à-vis the choice to embrace such reporting practices has been subject to a long scrutiny. However, only a little inquiry has so far analysed the influence of corporate governance factors on integrated reporting adoption, quality and credibility. Accordingly, the aim of the book is to investigate if and to what extent corporate board composition and characteristics can affect, at the same time, the decision to voluntarily adopt integrated reporting by companies as well as their financial performance. The study carries out an empirical analysis of the professional features of board members at the time of their decision to implement integrated reporting as a new form of company accountability. The work provides innovative insights into the articulated relationships between the quantitative and qualitative composition of corporate boards and the latter's choice to uptake this advanced form of reporting to represent the wider value creation processes of their organisations"-- Corporate governance Boards of directors Corporation reports Disclosure in accounting BUSINESS & ECONOMICS / Accounting / Financial Electronic books Erscheint auch als Girella, Laura Integrated reporting and corporate governance Abingdon, Oxon ; New York, NY : Routledge, 2021 Druck-Ausgabe, Hardcover 978-0-367-69371-8 |
| spellingShingle | Girella, Laura Integrated reporting and corporate governance boards, long-term value creation, and the new accountability Corporate governance and integrated reporting : an international perspective -- Corporate governance and voluntary disclosure : a review of the literature -- From theory to practice : board characteristics, financial performance, and the adoption of integrated reporting |
| title | Integrated reporting and corporate governance boards, long-term value creation, and the new accountability |
| title_auth | Integrated reporting and corporate governance boards, long-term value creation, and the new accountability |
| title_exact_search | Integrated reporting and corporate governance boards, long-term value creation, and the new accountability |
| title_exact_search_txtP | Integrated reporting and corporate governance boards, long-term value creation, and the new accountability |
| title_full | Integrated reporting and corporate governance boards, long-term value creation, and the new accountability Laura Girella |
| title_fullStr | Integrated reporting and corporate governance boards, long-term value creation, and the new accountability Laura Girella |
| title_full_unstemmed | Integrated reporting and corporate governance boards, long-term value creation, and the new accountability Laura Girella |
| title_short | Integrated reporting and corporate governance |
| title_sort | integrated reporting and corporate governance boards long term value creation and the new accountability |
| title_sub | boards, long-term value creation, and the new accountability |
| work_keys_str_mv | AT girellalaura integratedreportingandcorporategovernanceboardslongtermvaluecreationandthenewaccountability |