Mandatory Non-Financial Risk-Related Disclosure: Measurement Problems and Usefulness for Investors
a
Saved in:
| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Cham
Springer International Publishing AG
2020
|
| Subjects: | |
| Online Access: | HWR01 |
| Summary: | a |
| Item Description: | Description based on publisher supplied metadata and other sources |
| Physical Description: | 1 Online-Ressource (176 pages) |
| ISBN: | 9783030479213 |
Staff View
MARC
| LEADER | 00000nmm a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV048223102 | ||
| 003 | DE-604 | ||
| 005 | 00000000000000.0 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 220516s2020 |||| o||u| ||||||eng d | ||
| 020 | |a 9783030479213 |9 978-3-030-47921-3 | ||
| 035 | |a (ZDB-30-PQE)EBC6275967 | ||
| 035 | |a (ZDB-30-PAD)EBC6275967 | ||
| 035 | |a (ZDB-89-EBL)EBL6275967 | ||
| 035 | |a (OCoLC)1182512102 | ||
| 035 | |a (DE-599)BVBBV048223102 | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-2070s | ||
| 082 | 0 | |a 332.60944999999998 | |
| 100 | 1 | |a Veltri, Stefania |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Mandatory Non-Financial Risk-Related Disclosure |b Measurement Problems and Usefulness for Investors |
| 264 | 1 | |a Cham |b Springer International Publishing AG |c 2020 | |
| 264 | 4 | |c ©2020 | |
| 300 | |a 1 Online-Ressource (176 pages) | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 500 | |a Description based on publisher supplied metadata and other sources | ||
| 505 | 8 | |a Intro -- Foreword -- Preface -- Contents -- About the Author -- Part I: Measuring Non-Financial Risk Disclosure -- Chapter 1: A Brief Overview of the Book -- 1.1 The Main Aim of the Book -- 1.2 The Shared Notion of Risk -- 1.3 Financial and Non-financial Risk -- 1.4 The Risk Perspective of the Book -- 1.5 The Association Between Financial and Non-financial Risk -- 1.6 The Risk Literature and the Gaps Addressed -- 1.7 The Theoretical Lens -- 1.8 The Research Design -- 1.9 The Italian Context -- 1.10 The Summary of the Results -- 1.11 The Originality Cues of the Work -- 1.12 The Contributions of the Work -- 1.13 The Structure of the Book -- References -- Chapter 2: Risk-Related Disclosure -- 2.1 Introduction -- 2.2 The Significance of Risk Disclosure -- 2.3 The Financial Risk Disclosure and Its Determinants -- 2.4 The Non-financial Risk Disclosure -- 2.5 The Character of Risk Disclosure Around the World -- 2.6 Mandatory Versus Voluntary Non-financial Risk Disclosure -- 2.7 The Theoretical Underpinnings of the Sampled Studies -- 2.8 The Theoretical Lens of This Work -- References -- Chapter 3: The Mandatory Non-financial Disclosure in the European Union -- 3.1 Introduction -- 3.2 The Historical Milestones Towards the EU Directive -- 3.3 The EU Directive: Main Content -- 3.4 The GRI Initiative and the Relationships with the EU Directive -- 3.5 The IIRC Initiative and the Relationships with EU Directive -- 3.6 Comparing the Three Initiatives -- 3.7 The EU Directive and the Reporting Frameworks -- 3.8 The Italian Legislative Decree 254/2016 -- 3.9 Italy and the Non-financial Information Disclosure Practices -- 3.10 The Sample -- References -- Chapter 4: Measuring the Quality of Non-financial Risk-Related Disclosure -- 4.1 Introduction -- 4.2 The Main Non-financial Risk-Related Disclosure Frameworks | |
| 505 | 8 | |a 4.3 The Non-financial Risk Disclosure Categories According to the Decree -- 4.4 The Content Analysis -- 4.5 Form-Oriented Versus Meaning-Oriented Content Analysis -- 4.6 Content Analysis Studies on Risk Disclosure -- 4.7 Going Beyond the Content Analysis: The Risk Disclosure Indexes -- 4.8 The Centrality of Quality of Mandatory Non-financial Disclosure -- 4.9 The Quality of Risk Disclosure in Empirical Studies -- 4.10 The Notion of Quality Shared in the Book -- 4.10.1 Unidimensional Measures -- 4.10.2 Multidimensional Measures -- 4.11 Objective/Subjective Quality Indices and Theories Behind -- 4.12 The Non-financial Quality Risk Disclosure Index -- References -- Part II: Testing the Usefulness of Non-Financial Risk Disclosure -- Chapter 5: The Relationship Between Financial and Non-financial Risk -- 5.1 Introduction -- 5.2 The Literature on the Relationship Between Financial and Non-financial Risk Disclosure -- 5.3 The First Research Hypothesis -- 5.4 Measuring the Financial Risk -- 5.5 Analysing the Relationship Between Financial and Non-financial Risk in the Italian Context -- References -- Chapter 6: The Value Relevance Analysis -- 6.1 Introduction -- 6.2 The Semi-strong Market Efficiency Theory -- 6.3 The Value Relevance Analysis (VRA) and the Ohlson Model (OM) (1995) -- 6.4 OM (1995): From the Three Main Assumptions to the Market Value of the Firm -- 6.5 Critically Considering the Three OM (1995) Assumptions -- 6.6 OM (1995): The Simplified Model Used in Empirical Studies -- 6.7 OM (1995): Examining the Deflators -- 6.8 OM (1995): Focusing on the 'nu' Variable -- 6.9 OM (1995): Simplifying Assumptions and Further Models -- 6.10 The Modified OM (1995) Employed in the Research -- References -- Chapter 7: The Value Relevance of Financial Risk -- 7.1 Introduction -- 7.2 The Risk Informativeness Literature -- 7.3 The Second Research Hypothesis | |
| 505 | 8 | |a 7.3.1 The Convergence Hypothesis -- 7.3.2 The Divergence Hypothesis -- 7.4 Analysing the Value Relevance of Financial Risk in the Italian Context -- References -- Chapter 8: The Value Relevance of Non-financial Risk -- 8.1 Introduction -- 8.2 The Non-financial Risk Informativeness Literature -- 8.3 The CSR Value Relevance Literature -- 8.4 The Environmental Value Relevance Literature -- 8.5 The Third Research Hypothesis -- 8.6 Analysing the Value Relevance of the Non-financial Risk in the Italian Context -- References -- Chapter 9: The Mediating Role of Non-financial Risk -- 9.1 Introduction -- 9.2 The Mediating Effect in Non-financial Information Literature -- 9.3 Hypothesizing a Mediating Effect in our Research -- 9.4 The Design of the Research -- 9.5 Main Results -- 9.5.1 Descriptive Statistics -- 9.5.2 Regression Results -- 9.6 Testing the Mediation Effect -- 9.7 Discussions of Results -- 9.8 Main Limitations of the Study and Future Research Directions -- 9.9 Main Implications of the Study -- References | |
| 520 | |a a | ||
| 650 | 4 | |a Investments-Italy | |
| 776 | 0 | 8 | |i Erscheint auch als |n Druck-Ausgabe |a Veltri, Stefania |t Mandatory Non-Financial Risk-Related Disclosure |d Cham : Springer International Publishing AG,c2020 |z 9783030479206 |
| 912 | |a ZDB-30-PQE | ||
| 999 | |a oai:aleph.bib-bvb.de:BVB01-033603835 | ||
| 966 | e | |u https://ebookcentral.proquest.com/lib/hwr/detail.action?docID=6275967 |l HWR01 |p ZDB-30-PQE |q HWR_PDA_PQE |x Aggregator |3 Volltext | |
Record in the Search Index
| _version_ | 1804184004899897344 |
|---|---|
| adam_txt | |
| any_adam_object | |
| any_adam_object_boolean | |
| author | Veltri, Stefania |
| author_facet | Veltri, Stefania |
| author_role | aut |
| author_sort | Veltri, Stefania |
| author_variant | s v sv |
| building | Verbundindex |
| bvnumber | BV048223102 |
| collection | ZDB-30-PQE |
| contents | Intro -- Foreword -- Preface -- Contents -- About the Author -- Part I: Measuring Non-Financial Risk Disclosure -- Chapter 1: A Brief Overview of the Book -- 1.1 The Main Aim of the Book -- 1.2 The Shared Notion of Risk -- 1.3 Financial and Non-financial Risk -- 1.4 The Risk Perspective of the Book -- 1.5 The Association Between Financial and Non-financial Risk -- 1.6 The Risk Literature and the Gaps Addressed -- 1.7 The Theoretical Lens -- 1.8 The Research Design -- 1.9 The Italian Context -- 1.10 The Summary of the Results -- 1.11 The Originality Cues of the Work -- 1.12 The Contributions of the Work -- 1.13 The Structure of the Book -- References -- Chapter 2: Risk-Related Disclosure -- 2.1 Introduction -- 2.2 The Significance of Risk Disclosure -- 2.3 The Financial Risk Disclosure and Its Determinants -- 2.4 The Non-financial Risk Disclosure -- 2.5 The Character of Risk Disclosure Around the World -- 2.6 Mandatory Versus Voluntary Non-financial Risk Disclosure -- 2.7 The Theoretical Underpinnings of the Sampled Studies -- 2.8 The Theoretical Lens of This Work -- References -- Chapter 3: The Mandatory Non-financial Disclosure in the European Union -- 3.1 Introduction -- 3.2 The Historical Milestones Towards the EU Directive -- 3.3 The EU Directive: Main Content -- 3.4 The GRI Initiative and the Relationships with the EU Directive -- 3.5 The IIRC Initiative and the Relationships with EU Directive -- 3.6 Comparing the Three Initiatives -- 3.7 The EU Directive and the Reporting Frameworks -- 3.8 The Italian Legislative Decree 254/2016 -- 3.9 Italy and the Non-financial Information Disclosure Practices -- 3.10 The Sample -- References -- Chapter 4: Measuring the Quality of Non-financial Risk-Related Disclosure -- 4.1 Introduction -- 4.2 The Main Non-financial Risk-Related Disclosure Frameworks 4.3 The Non-financial Risk Disclosure Categories According to the Decree -- 4.4 The Content Analysis -- 4.5 Form-Oriented Versus Meaning-Oriented Content Analysis -- 4.6 Content Analysis Studies on Risk Disclosure -- 4.7 Going Beyond the Content Analysis: The Risk Disclosure Indexes -- 4.8 The Centrality of Quality of Mandatory Non-financial Disclosure -- 4.9 The Quality of Risk Disclosure in Empirical Studies -- 4.10 The Notion of Quality Shared in the Book -- 4.10.1 Unidimensional Measures -- 4.10.2 Multidimensional Measures -- 4.11 Objective/Subjective Quality Indices and Theories Behind -- 4.12 The Non-financial Quality Risk Disclosure Index -- References -- Part II: Testing the Usefulness of Non-Financial Risk Disclosure -- Chapter 5: The Relationship Between Financial and Non-financial Risk -- 5.1 Introduction -- 5.2 The Literature on the Relationship Between Financial and Non-financial Risk Disclosure -- 5.3 The First Research Hypothesis -- 5.4 Measuring the Financial Risk -- 5.5 Analysing the Relationship Between Financial and Non-financial Risk in the Italian Context -- References -- Chapter 6: The Value Relevance Analysis -- 6.1 Introduction -- 6.2 The Semi-strong Market Efficiency Theory -- 6.3 The Value Relevance Analysis (VRA) and the Ohlson Model (OM) (1995) -- 6.4 OM (1995): From the Three Main Assumptions to the Market Value of the Firm -- 6.5 Critically Considering the Three OM (1995) Assumptions -- 6.6 OM (1995): The Simplified Model Used in Empirical Studies -- 6.7 OM (1995): Examining the Deflators -- 6.8 OM (1995): Focusing on the 'nu' Variable -- 6.9 OM (1995): Simplifying Assumptions and Further Models -- 6.10 The Modified OM (1995) Employed in the Research -- References -- Chapter 7: The Value Relevance of Financial Risk -- 7.1 Introduction -- 7.2 The Risk Informativeness Literature -- 7.3 The Second Research Hypothesis 7.3.1 The Convergence Hypothesis -- 7.3.2 The Divergence Hypothesis -- 7.4 Analysing the Value Relevance of Financial Risk in the Italian Context -- References -- Chapter 8: The Value Relevance of Non-financial Risk -- 8.1 Introduction -- 8.2 The Non-financial Risk Informativeness Literature -- 8.3 The CSR Value Relevance Literature -- 8.4 The Environmental Value Relevance Literature -- 8.5 The Third Research Hypothesis -- 8.6 Analysing the Value Relevance of the Non-financial Risk in the Italian Context -- References -- Chapter 9: The Mediating Role of Non-financial Risk -- 9.1 Introduction -- 9.2 The Mediating Effect in Non-financial Information Literature -- 9.3 Hypothesizing a Mediating Effect in our Research -- 9.4 The Design of the Research -- 9.5 Main Results -- 9.5.1 Descriptive Statistics -- 9.5.2 Regression Results -- 9.6 Testing the Mediation Effect -- 9.7 Discussions of Results -- 9.8 Main Limitations of the Study and Future Research Directions -- 9.9 Main Implications of the Study -- References |
| ctrlnum | (ZDB-30-PQE)EBC6275967 (ZDB-30-PAD)EBC6275967 (ZDB-89-EBL)EBL6275967 (OCoLC)1182512102 (DE-599)BVBBV048223102 |
| dewey-full | 332.60944999999998 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 332 - Financial economics |
| dewey-raw | 332.60944999999998 |
| dewey-search | 332.60944999999998 |
| dewey-sort | 3332.60944999999998 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>06229nmm a2200421zc 4500</leader><controlfield tag="001">BV048223102</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">00000000000000.0</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">220516s2020 |||| o||u| ||||||eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9783030479213</subfield><subfield code="9">978-3-030-47921-3</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-30-PQE)EBC6275967</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-30-PAD)EBC6275967</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-89-EBL)EBL6275967</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1182512102</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV048223102</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-2070s</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">332.60944999999998</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Veltri, Stefania</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Mandatory Non-Financial Risk-Related Disclosure</subfield><subfield code="b">Measurement Problems and Usefulness for Investors</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Cham</subfield><subfield code="b">Springer International Publishing AG</subfield><subfield code="c">2020</subfield></datafield><datafield tag="264" ind1=" " ind2="4"><subfield code="c">©2020</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (176 pages)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Description based on publisher supplied metadata and other sources</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Intro -- Foreword -- Preface -- Contents -- About the Author -- Part I: Measuring Non-Financial Risk Disclosure -- Chapter 1: A Brief Overview of the Book -- 1.1 The Main Aim of the Book -- 1.2 The Shared Notion of Risk -- 1.3 Financial and Non-financial Risk -- 1.4 The Risk Perspective of the Book -- 1.5 The Association Between Financial and Non-financial Risk -- 1.6 The Risk Literature and the Gaps Addressed -- 1.7 The Theoretical Lens -- 1.8 The Research Design -- 1.9 The Italian Context -- 1.10 The Summary of the Results -- 1.11 The Originality Cues of the Work -- 1.12 The Contributions of the Work -- 1.13 The Structure of the Book -- References -- Chapter 2: Risk-Related Disclosure -- 2.1 Introduction -- 2.2 The Significance of Risk Disclosure -- 2.3 The Financial Risk Disclosure and Its Determinants -- 2.4 The Non-financial Risk Disclosure -- 2.5 The Character of Risk Disclosure Around the World -- 2.6 Mandatory Versus Voluntary Non-financial Risk Disclosure -- 2.7 The Theoretical Underpinnings of the Sampled Studies -- 2.8 The Theoretical Lens of This Work -- References -- Chapter 3: The Mandatory Non-financial Disclosure in the European Union -- 3.1 Introduction -- 3.2 The Historical Milestones Towards the EU Directive -- 3.3 The EU Directive: Main Content -- 3.4 The GRI Initiative and the Relationships with the EU Directive -- 3.5 The IIRC Initiative and the Relationships with EU Directive -- 3.6 Comparing the Three Initiatives -- 3.7 The EU Directive and the Reporting Frameworks -- 3.8 The Italian Legislative Decree 254/2016 -- 3.9 Italy and the Non-financial Information Disclosure Practices -- 3.10 The Sample -- References -- Chapter 4: Measuring the Quality of Non-financial Risk-Related Disclosure -- 4.1 Introduction -- 4.2 The Main Non-financial Risk-Related Disclosure Frameworks</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">4.3 The Non-financial Risk Disclosure Categories According to the Decree -- 4.4 The Content Analysis -- 4.5 Form-Oriented Versus Meaning-Oriented Content Analysis -- 4.6 Content Analysis Studies on Risk Disclosure -- 4.7 Going Beyond the Content Analysis: The Risk Disclosure Indexes -- 4.8 The Centrality of Quality of Mandatory Non-financial Disclosure -- 4.9 The Quality of Risk Disclosure in Empirical Studies -- 4.10 The Notion of Quality Shared in the Book -- 4.10.1 Unidimensional Measures -- 4.10.2 Multidimensional Measures -- 4.11 Objective/Subjective Quality Indices and Theories Behind -- 4.12 The Non-financial Quality Risk Disclosure Index -- References -- Part II: Testing the Usefulness of Non-Financial Risk Disclosure -- Chapter 5: The Relationship Between Financial and Non-financial Risk -- 5.1 Introduction -- 5.2 The Literature on the Relationship Between Financial and Non-financial Risk Disclosure -- 5.3 The First Research Hypothesis -- 5.4 Measuring the Financial Risk -- 5.5 Analysing the Relationship Between Financial and Non-financial Risk in the Italian Context -- References -- Chapter 6: The Value Relevance Analysis -- 6.1 Introduction -- 6.2 The Semi-strong Market Efficiency Theory -- 6.3 The Value Relevance Analysis (VRA) and the Ohlson Model (OM) (1995) -- 6.4 OM (1995): From the Three Main Assumptions to the Market Value of the Firm -- 6.5 Critically Considering the Three OM (1995) Assumptions -- 6.6 OM (1995): The Simplified Model Used in Empirical Studies -- 6.7 OM (1995): Examining the Deflators -- 6.8 OM (1995): Focusing on the 'nu' Variable -- 6.9 OM (1995): Simplifying Assumptions and Further Models -- 6.10 The Modified OM (1995) Employed in the Research -- References -- Chapter 7: The Value Relevance of Financial Risk -- 7.1 Introduction -- 7.2 The Risk Informativeness Literature -- 7.3 The Second Research Hypothesis</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">7.3.1 The Convergence Hypothesis -- 7.3.2 The Divergence Hypothesis -- 7.4 Analysing the Value Relevance of Financial Risk in the Italian Context -- References -- Chapter 8: The Value Relevance of Non-financial Risk -- 8.1 Introduction -- 8.2 The Non-financial Risk Informativeness Literature -- 8.3 The CSR Value Relevance Literature -- 8.4 The Environmental Value Relevance Literature -- 8.5 The Third Research Hypothesis -- 8.6 Analysing the Value Relevance of the Non-financial Risk in the Italian Context -- References -- Chapter 9: The Mediating Role of Non-financial Risk -- 9.1 Introduction -- 9.2 The Mediating Effect in Non-financial Information Literature -- 9.3 Hypothesizing a Mediating Effect in our Research -- 9.4 The Design of the Research -- 9.5 Main Results -- 9.5.1 Descriptive Statistics -- 9.5.2 Regression Results -- 9.6 Testing the Mediation Effect -- 9.7 Discussions of Results -- 9.8 Main Limitations of the Study and Future Research Directions -- 9.9 Main Implications of the Study -- References</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">a</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Investments-Italy</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch als</subfield><subfield code="n">Druck-Ausgabe</subfield><subfield code="a">Veltri, Stefania</subfield><subfield code="t">Mandatory Non-Financial Risk-Related Disclosure</subfield><subfield code="d">Cham : Springer International Publishing AG,c2020</subfield><subfield code="z">9783030479206</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-30-PQE</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-033603835</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://ebookcentral.proquest.com/lib/hwr/detail.action?docID=6275967</subfield><subfield code="l">HWR01</subfield><subfield code="p">ZDB-30-PQE</subfield><subfield code="q">HWR_PDA_PQE</subfield><subfield code="x">Aggregator</subfield><subfield code="3">Volltext</subfield></datafield></record></collection> |
| id | DE-604.BV048223102 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T19:50:37Z |
| indexdate | 2024-07-10T09:32:27Z |
| institution | BVB |
| isbn | 9783030479213 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033603835 |
| oclc_num | 1182512102 |
| open_access_boolean | |
| owner | DE-2070s |
| owner_facet | DE-2070s |
| physical | 1 Online-Ressource (176 pages) |
| psigel | ZDB-30-PQE ZDB-30-PQE HWR_PDA_PQE |
| publishDate | 2020 |
| publishDateSearch | 2020 |
| publishDateSort | 2020 |
| publisher | Springer International Publishing AG |
| record_format | marc |
| spelling | Veltri, Stefania Verfasser aut Mandatory Non-Financial Risk-Related Disclosure Measurement Problems and Usefulness for Investors Cham Springer International Publishing AG 2020 ©2020 1 Online-Ressource (176 pages) txt rdacontent c rdamedia cr rdacarrier Description based on publisher supplied metadata and other sources Intro -- Foreword -- Preface -- Contents -- About the Author -- Part I: Measuring Non-Financial Risk Disclosure -- Chapter 1: A Brief Overview of the Book -- 1.1 The Main Aim of the Book -- 1.2 The Shared Notion of Risk -- 1.3 Financial and Non-financial Risk -- 1.4 The Risk Perspective of the Book -- 1.5 The Association Between Financial and Non-financial Risk -- 1.6 The Risk Literature and the Gaps Addressed -- 1.7 The Theoretical Lens -- 1.8 The Research Design -- 1.9 The Italian Context -- 1.10 The Summary of the Results -- 1.11 The Originality Cues of the Work -- 1.12 The Contributions of the Work -- 1.13 The Structure of the Book -- References -- Chapter 2: Risk-Related Disclosure -- 2.1 Introduction -- 2.2 The Significance of Risk Disclosure -- 2.3 The Financial Risk Disclosure and Its Determinants -- 2.4 The Non-financial Risk Disclosure -- 2.5 The Character of Risk Disclosure Around the World -- 2.6 Mandatory Versus Voluntary Non-financial Risk Disclosure -- 2.7 The Theoretical Underpinnings of the Sampled Studies -- 2.8 The Theoretical Lens of This Work -- References -- Chapter 3: The Mandatory Non-financial Disclosure in the European Union -- 3.1 Introduction -- 3.2 The Historical Milestones Towards the EU Directive -- 3.3 The EU Directive: Main Content -- 3.4 The GRI Initiative and the Relationships with the EU Directive -- 3.5 The IIRC Initiative and the Relationships with EU Directive -- 3.6 Comparing the Three Initiatives -- 3.7 The EU Directive and the Reporting Frameworks -- 3.8 The Italian Legislative Decree 254/2016 -- 3.9 Italy and the Non-financial Information Disclosure Practices -- 3.10 The Sample -- References -- Chapter 4: Measuring the Quality of Non-financial Risk-Related Disclosure -- 4.1 Introduction -- 4.2 The Main Non-financial Risk-Related Disclosure Frameworks 4.3 The Non-financial Risk Disclosure Categories According to the Decree -- 4.4 The Content Analysis -- 4.5 Form-Oriented Versus Meaning-Oriented Content Analysis -- 4.6 Content Analysis Studies on Risk Disclosure -- 4.7 Going Beyond the Content Analysis: The Risk Disclosure Indexes -- 4.8 The Centrality of Quality of Mandatory Non-financial Disclosure -- 4.9 The Quality of Risk Disclosure in Empirical Studies -- 4.10 The Notion of Quality Shared in the Book -- 4.10.1 Unidimensional Measures -- 4.10.2 Multidimensional Measures -- 4.11 Objective/Subjective Quality Indices and Theories Behind -- 4.12 The Non-financial Quality Risk Disclosure Index -- References -- Part II: Testing the Usefulness of Non-Financial Risk Disclosure -- Chapter 5: The Relationship Between Financial and Non-financial Risk -- 5.1 Introduction -- 5.2 The Literature on the Relationship Between Financial and Non-financial Risk Disclosure -- 5.3 The First Research Hypothesis -- 5.4 Measuring the Financial Risk -- 5.5 Analysing the Relationship Between Financial and Non-financial Risk in the Italian Context -- References -- Chapter 6: The Value Relevance Analysis -- 6.1 Introduction -- 6.2 The Semi-strong Market Efficiency Theory -- 6.3 The Value Relevance Analysis (VRA) and the Ohlson Model (OM) (1995) -- 6.4 OM (1995): From the Three Main Assumptions to the Market Value of the Firm -- 6.5 Critically Considering the Three OM (1995) Assumptions -- 6.6 OM (1995): The Simplified Model Used in Empirical Studies -- 6.7 OM (1995): Examining the Deflators -- 6.8 OM (1995): Focusing on the 'nu' Variable -- 6.9 OM (1995): Simplifying Assumptions and Further Models -- 6.10 The Modified OM (1995) Employed in the Research -- References -- Chapter 7: The Value Relevance of Financial Risk -- 7.1 Introduction -- 7.2 The Risk Informativeness Literature -- 7.3 The Second Research Hypothesis 7.3.1 The Convergence Hypothesis -- 7.3.2 The Divergence Hypothesis -- 7.4 Analysing the Value Relevance of Financial Risk in the Italian Context -- References -- Chapter 8: The Value Relevance of Non-financial Risk -- 8.1 Introduction -- 8.2 The Non-financial Risk Informativeness Literature -- 8.3 The CSR Value Relevance Literature -- 8.4 The Environmental Value Relevance Literature -- 8.5 The Third Research Hypothesis -- 8.6 Analysing the Value Relevance of the Non-financial Risk in the Italian Context -- References -- Chapter 9: The Mediating Role of Non-financial Risk -- 9.1 Introduction -- 9.2 The Mediating Effect in Non-financial Information Literature -- 9.3 Hypothesizing a Mediating Effect in our Research -- 9.4 The Design of the Research -- 9.5 Main Results -- 9.5.1 Descriptive Statistics -- 9.5.2 Regression Results -- 9.6 Testing the Mediation Effect -- 9.7 Discussions of Results -- 9.8 Main Limitations of the Study and Future Research Directions -- 9.9 Main Implications of the Study -- References a Investments-Italy Erscheint auch als Druck-Ausgabe Veltri, Stefania Mandatory Non-Financial Risk-Related Disclosure Cham : Springer International Publishing AG,c2020 9783030479206 |
| spellingShingle | Veltri, Stefania Mandatory Non-Financial Risk-Related Disclosure Measurement Problems and Usefulness for Investors Intro -- Foreword -- Preface -- Contents -- About the Author -- Part I: Measuring Non-Financial Risk Disclosure -- Chapter 1: A Brief Overview of the Book -- 1.1 The Main Aim of the Book -- 1.2 The Shared Notion of Risk -- 1.3 Financial and Non-financial Risk -- 1.4 The Risk Perspective of the Book -- 1.5 The Association Between Financial and Non-financial Risk -- 1.6 The Risk Literature and the Gaps Addressed -- 1.7 The Theoretical Lens -- 1.8 The Research Design -- 1.9 The Italian Context -- 1.10 The Summary of the Results -- 1.11 The Originality Cues of the Work -- 1.12 The Contributions of the Work -- 1.13 The Structure of the Book -- References -- Chapter 2: Risk-Related Disclosure -- 2.1 Introduction -- 2.2 The Significance of Risk Disclosure -- 2.3 The Financial Risk Disclosure and Its Determinants -- 2.4 The Non-financial Risk Disclosure -- 2.5 The Character of Risk Disclosure Around the World -- 2.6 Mandatory Versus Voluntary Non-financial Risk Disclosure -- 2.7 The Theoretical Underpinnings of the Sampled Studies -- 2.8 The Theoretical Lens of This Work -- References -- Chapter 3: The Mandatory Non-financial Disclosure in the European Union -- 3.1 Introduction -- 3.2 The Historical Milestones Towards the EU Directive -- 3.3 The EU Directive: Main Content -- 3.4 The GRI Initiative and the Relationships with the EU Directive -- 3.5 The IIRC Initiative and the Relationships with EU Directive -- 3.6 Comparing the Three Initiatives -- 3.7 The EU Directive and the Reporting Frameworks -- 3.8 The Italian Legislative Decree 254/2016 -- 3.9 Italy and the Non-financial Information Disclosure Practices -- 3.10 The Sample -- References -- Chapter 4: Measuring the Quality of Non-financial Risk-Related Disclosure -- 4.1 Introduction -- 4.2 The Main Non-financial Risk-Related Disclosure Frameworks 4.3 The Non-financial Risk Disclosure Categories According to the Decree -- 4.4 The Content Analysis -- 4.5 Form-Oriented Versus Meaning-Oriented Content Analysis -- 4.6 Content Analysis Studies on Risk Disclosure -- 4.7 Going Beyond the Content Analysis: The Risk Disclosure Indexes -- 4.8 The Centrality of Quality of Mandatory Non-financial Disclosure -- 4.9 The Quality of Risk Disclosure in Empirical Studies -- 4.10 The Notion of Quality Shared in the Book -- 4.10.1 Unidimensional Measures -- 4.10.2 Multidimensional Measures -- 4.11 Objective/Subjective Quality Indices and Theories Behind -- 4.12 The Non-financial Quality Risk Disclosure Index -- References -- Part II: Testing the Usefulness of Non-Financial Risk Disclosure -- Chapter 5: The Relationship Between Financial and Non-financial Risk -- 5.1 Introduction -- 5.2 The Literature on the Relationship Between Financial and Non-financial Risk Disclosure -- 5.3 The First Research Hypothesis -- 5.4 Measuring the Financial Risk -- 5.5 Analysing the Relationship Between Financial and Non-financial Risk in the Italian Context -- References -- Chapter 6: The Value Relevance Analysis -- 6.1 Introduction -- 6.2 The Semi-strong Market Efficiency Theory -- 6.3 The Value Relevance Analysis (VRA) and the Ohlson Model (OM) (1995) -- 6.4 OM (1995): From the Three Main Assumptions to the Market Value of the Firm -- 6.5 Critically Considering the Three OM (1995) Assumptions -- 6.6 OM (1995): The Simplified Model Used in Empirical Studies -- 6.7 OM (1995): Examining the Deflators -- 6.8 OM (1995): Focusing on the 'nu' Variable -- 6.9 OM (1995): Simplifying Assumptions and Further Models -- 6.10 The Modified OM (1995) Employed in the Research -- References -- Chapter 7: The Value Relevance of Financial Risk -- 7.1 Introduction -- 7.2 The Risk Informativeness Literature -- 7.3 The Second Research Hypothesis 7.3.1 The Convergence Hypothesis -- 7.3.2 The Divergence Hypothesis -- 7.4 Analysing the Value Relevance of Financial Risk in the Italian Context -- References -- Chapter 8: The Value Relevance of Non-financial Risk -- 8.1 Introduction -- 8.2 The Non-financial Risk Informativeness Literature -- 8.3 The CSR Value Relevance Literature -- 8.4 The Environmental Value Relevance Literature -- 8.5 The Third Research Hypothesis -- 8.6 Analysing the Value Relevance of the Non-financial Risk in the Italian Context -- References -- Chapter 9: The Mediating Role of Non-financial Risk -- 9.1 Introduction -- 9.2 The Mediating Effect in Non-financial Information Literature -- 9.3 Hypothesizing a Mediating Effect in our Research -- 9.4 The Design of the Research -- 9.5 Main Results -- 9.5.1 Descriptive Statistics -- 9.5.2 Regression Results -- 9.6 Testing the Mediation Effect -- 9.7 Discussions of Results -- 9.8 Main Limitations of the Study and Future Research Directions -- 9.9 Main Implications of the Study -- References Investments-Italy |
| title | Mandatory Non-Financial Risk-Related Disclosure Measurement Problems and Usefulness for Investors |
| title_auth | Mandatory Non-Financial Risk-Related Disclosure Measurement Problems and Usefulness for Investors |
| title_exact_search | Mandatory Non-Financial Risk-Related Disclosure Measurement Problems and Usefulness for Investors |
| title_exact_search_txtP | Mandatory Non-Financial Risk-Related Disclosure Measurement Problems and Usefulness for Investors |
| title_full | Mandatory Non-Financial Risk-Related Disclosure Measurement Problems and Usefulness for Investors |
| title_fullStr | Mandatory Non-Financial Risk-Related Disclosure Measurement Problems and Usefulness for Investors |
| title_full_unstemmed | Mandatory Non-Financial Risk-Related Disclosure Measurement Problems and Usefulness for Investors |
| title_short | Mandatory Non-Financial Risk-Related Disclosure |
| title_sort | mandatory non financial risk related disclosure measurement problems and usefulness for investors |
| title_sub | Measurement Problems and Usefulness for Investors |
| topic | Investments-Italy |
| topic_facet | Investments-Italy |
| work_keys_str_mv | AT veltristefania mandatorynonfinancialriskrelateddisclosuremeasurementproblemsandusefulnessforinvestors |