Corporate narrative reporting: beyond the numbers
"This book presents a comprehensive and expert-led insight into the role, types, practices and determinants of corporate narrative reporting (CNR). It provides a detailed overview of the importance of narrative disclosure in understating the full annual report and, consequently, company perform...
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London
Routledge Taylor & Francis Group
2023
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| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Zusammenfassung: | "This book presents a comprehensive and expert-led insight into the role, types, practices and determinants of corporate narrative reporting (CNR). It provides a detailed overview of the importance of narrative disclosure in understating the full annual report and, consequently, company performance and future prospects. 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"--... |
| Beschreibung: | XX, 385 Seiten |
| ISBN: | 9780367558444 9780367558338 |
Internformat
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| 520 | 3 | |a "This book presents a comprehensive and expert-led insight into the role, types, practices and determinants of corporate narrative reporting (CNR). It provides a detailed overview of the importance of narrative disclosure in understating the full annual report and, consequently, company performance and future prospects. 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"--... | |
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Datensatz im Suchindex
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| adam_text | Contents List offigures List oftables List ofcontributors Foreword viii ix xi xix Introduction 1 PART 1 Narrative reporting: The state of the art 1 3 Corporate narrative reporting: Nature and related costs 5 AHMED HASSANEIN 2 Searching for regulation in corporate narrative reporting for charitable organisations in the past: An historical exploration in Italy and the UK 20 KAREN MCBRIDE AND ELEONORA MASIERO 3 Forward-looking disclosure: Nature, determinants and consequences 37 AHMED HASSANEIN AND НЕВА ABOU-EL-SOOD 4 Risk reporting quality: A review of current practices, trends and future directions for research 55 MAHMOUD MARZOUK, PHILIP LINSLEY AND SHRADDHA VERMA 5 Corporate governance and narrative disclosure features: A literature review MARWA SOLIMAN AND WALID BEN-AMAR 76
Contents 6 Extended auditor reports and key audit matters disclosure as complements to corporate narrative reporting vi 95 KHAIRUL A YUNI MOHD KHARUDDIN, ILIAS G. BASIOUDIS AND OMAR AL-FAROOQUE PART 2 Empirical research on narrative reporting 7 The readability of narrative disclosures and earnings management: Empirical evidence from the GCC banking sector 111 113 MOSTAFA HASSAN, HANY KAMEL AND BASSAM ABU-ABBAS 8 The determinants of forward-looking narrative reporting in annual reports of emerging countries: Evidence from India 132 MOHAMED NURULLAH, NANDITA MISHRA AND FAOZI A. ALMAQTARI 9 A comparison of integrated reporting practices in Japan and the UK 151 TASLIMA AKHTER, MOHAMMAD BADRUL HAIDER AND TOSHIHIKO ISHIHARA 10 Disclosure trends in intellectual capital disclosure: A focus on the Asian markets 171 CHIARA DEMARTINI, SARA TRUCCO AND VALENTINA BERETTA 11 Do integrated financial and extra-financial narrative disclosures in the management commentary affect firm valuation? International evidence 188 MUHAMMAD JAHANGIR ALI, SUDIPTA BOSE AND MUHAMMAD SHAHIN MIAH PART3 Narrative sustainability reporting 209 12 An exploratory study on climate-related financial disclosures: International evidence 211 SUDIPTA BOSE AND AMIR HOSSAIN 13 Corporate social and environmental responsibility disclosure: A literature review with a particular emphasis on China and social media disclosure JIAXU DU, MAHMOUD MARZOUK AND FATIMA YUSUF 234
Contents 14 Accounting for sustainable development (ASD) practices: Theoretical emergence and development vii 260 MOHAMED SAEUDY 15 The relationships between corporate narrative reporting practices and sustainable business models 280 MOHAMED SAEUDY PART 4 Narrative reporting in times of crisis 16 Changes in governance of corporate risks: Evidence from British Petroleum’s response to the Deepwater Horizon Incident through narrative reporting 299 301 NADER ELSAYED 17 Examining the directors’ remuneration reports: The case of Thomas Cook 320 NADER ELSAYED 18 Digital narrative reporting and legitimation tactics in Dieselgate time(s) 343 CRISTINA FLORIO, GIULIA LEONI AND ALICE FRANCESCA SPROVIERO 19 A content analysis of narrative COVID-19 disclosure in Omani Islamic banks 360 İSSAL HAJ-SALEM AND KHALED HUSSAINEY Index ТП
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| adam_txt |
Contents List offigures List oftables List ofcontributors Foreword viii ix xi xix Introduction 1 PART 1 Narrative reporting: The state of the art 1 3 Corporate narrative reporting: Nature and related costs 5 AHMED HASSANEIN 2 Searching for regulation in corporate narrative reporting for charitable organisations in the past: An historical exploration in Italy and the UK 20 KAREN MCBRIDE AND ELEONORA MASIERO 3 Forward-looking disclosure: Nature, determinants and consequences 37 AHMED HASSANEIN AND НЕВА ABOU-EL-SOOD 4 Risk reporting quality: A review of current practices, trends and future directions for research 55 MAHMOUD MARZOUK, PHILIP LINSLEY AND SHRADDHA VERMA 5 Corporate governance and narrative disclosure features: A literature review MARWA SOLIMAN AND WALID BEN-AMAR 76
Contents 6 Extended auditor reports and key audit matters disclosure as complements to corporate narrative reporting vi 95 KHAIRUL A YUNI MOHD KHARUDDIN, ILIAS G. BASIOUDIS AND OMAR AL-FAROOQUE PART 2 Empirical research on narrative reporting 7 The readability of narrative disclosures and earnings management: Empirical evidence from the GCC banking sector 111 113 MOSTAFA HASSAN, HANY KAMEL AND BASSAM ABU-ABBAS 8 The determinants of forward-looking narrative reporting in annual reports of emerging countries: Evidence from India 132 MOHAMED NURULLAH, NANDITA MISHRA AND FAOZI A. ALMAQTARI 9 A comparison of integrated reporting practices in Japan and the UK 151 TASLIMA AKHTER, MOHAMMAD BADRUL HAIDER AND TOSHIHIKO ISHIHARA 10 Disclosure trends in intellectual capital disclosure: A focus on the Asian markets 171 CHIARA DEMARTINI, SARA TRUCCO AND VALENTINA BERETTA 11 Do integrated financial and extra-financial narrative disclosures in the management commentary affect firm valuation? International evidence 188 MUHAMMAD JAHANGIR ALI, SUDIPTA BOSE AND MUHAMMAD SHAHIN MIAH PART3 Narrative sustainability reporting 209 12 An exploratory study on climate-related financial disclosures: International evidence 211 SUDIPTA BOSE AND AMIR HOSSAIN 13 Corporate social and environmental responsibility disclosure: A literature review with a particular emphasis on China and social media disclosure JIAXU DU, MAHMOUD MARZOUK AND FATIMA YUSUF 234
Contents 14 Accounting for sustainable development (ASD) practices: Theoretical emergence and development vii 260 MOHAMED SAEUDY 15 The relationships between corporate narrative reporting practices and sustainable business models 280 MOHAMED SAEUDY PART 4 Narrative reporting in times of crisis 16 Changes in governance of corporate risks: Evidence from British Petroleum’s response to the Deepwater Horizon Incident through narrative reporting 299 301 NADER ELSAYED 17 Examining the directors’ remuneration reports: The case of Thomas Cook 320 NADER ELSAYED 18 Digital narrative reporting and legitimation tactics in Dieselgate time(s) 343 CRISTINA FLORIO, GIULIA LEONI AND ALICE FRANCESCA SPROVIERO 19 A content analysis of narrative COVID-19 disclosure in Omani Islamic banks 360 İSSAL HAJ-SALEM AND KHALED HUSSAINEY Index ТП |
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| spelling | Corporate narrative reporting beyond the numbers edited by Mahmoud Marzouk and Khaled Hussainey London Routledge Taylor & Francis Group 2023 London Taylor & Francis Group XX, 385 Seiten txt rdacontent n rdamedia nc rdacarrier "This book presents a comprehensive and expert-led insight into the role, types, practices and determinants of corporate narrative reporting (CNR). It provides a detailed overview of the importance of narrative disclosure in understating the full annual report and, consequently, company performance and future prospects. 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"--... (DE-588)4143413-4 Aufsatzsammlung gnd-content Marzouk, Mahmoud (DE-588)1281439304 edt Erscheint auch als Onlineausgabe ebk 978-1-003-09538-5 Digitalisierung UB Bamberg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=034055789&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
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| title | Corporate narrative reporting beyond the numbers |
| title_auth | Corporate narrative reporting beyond the numbers |
| title_exact_search | Corporate narrative reporting beyond the numbers |
| title_exact_search_txtP | Corporate narrative reporting beyond the numbers |
| title_full | Corporate narrative reporting beyond the numbers edited by Mahmoud Marzouk and Khaled Hussainey |
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| title_full_unstemmed | Corporate narrative reporting beyond the numbers edited by Mahmoud Marzouk and Khaled Hussainey |
| title_short | Corporate narrative reporting |
| title_sort | corporate narrative reporting beyond the numbers |
| title_sub | beyond the numbers |
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