Development of Integrated Reporting in the Sme Sector: Case Studies from European Countries, Dyczkowska Joanna, Szirmai Madarasine Andrea, Tiron-Tudor Adriana
Автор: De Luca Название: Global Comparability of Financial Reporting Under IFRS ISBN: 3031151550 ISBN-13(EAN): 9783031151552 Издательство: Springer Рейтинг: Цена: 18167.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: The globalization of financial markets worldwide has progressively pushed toward simultaneous globalization of accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts to support the global comparability of financial reporting aiming at favoring the comparison of corporates’ financial performances at a cross-country level. In the same vein, IASB, national standard setters, and jurisdictions have participated in and given momentum to this process. At the same time, academic research has followed this process and tried to build a theoretical framework to address the related issues, to assess the impact on preparers, users, and regulators, while defining hindrances and obstacles to the comparability of financial reporting especially in an IFRS environment. In this context, this book reviews research studies on the comparability of financial reporting at a global level as well as highlights empirical analyses that demonstrate the extent to which global comparability has been achieved, and how it enhances value relevance of earnings across countries. It also looks at the cross-country investors’ perspectives by shaping the empirical analysis to provide further insights on the role of the "Big Four" auditing services in enhancing the comparability of earnings. The book provides an original contribution to the current debate about the comparability of financial reporting under IFRS and will be useful for researchers in the field.
Автор: J. Flower Название: European Financial Reporting ISBN: 1349400726 ISBN-13(EAN): 9781349400720 Издательство: Springer Рейтинг: Цена: 11878.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: European Financial Reporting analyses the revolution that is currently taking place in the financial reporting of the major European companies, following the European Union`s decision that from they must present their accounts according to the IASB`s standards.
Автор: Chiara Demartini; Sara Trucco Название: Integrated Reporting and Audit Quality ISBN: 3319488252 ISBN-13(EAN): 9783319488257 Издательство: Springer Рейтинг: Цена: 12577.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book analyzes the relationship between integrated reporting and audit quality within the European context, presenting empirical evidence and drawing on a broad review of the available literature in order to evaluate the ability of integrated reporting to enhance audit risk assessment.
Описание: This book analyzes the relationship between integrated reporting and audit quality within the European context, presenting empirical evidence and drawing on a broad review of the available literature in order to evaluate the ability of integrated reporting to enhance audit risk assessment.
Автор: Bernardi Cristiana Название: Implementing Integrated Reporting: Lessons from the Field ISBN: 303011192X ISBN-13(EAN): 9783030111922 Издательство: Springer Рейтинг: Цена: 7685.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Both stories provide new insights into the transition to integrated reporting, as envisaged by the International Integrated Reporting Council (IIRC), and how integrated reporting is reshaping our views on transparency.
Описание: This book explores the role of accounting and reporting practices in representing sustainability within organizations and examines how individuals engage with integrated reporting to make sustainability meaningful.
Автор: Girella, Laura Название: Integrated reporting and corporate governance ISBN: 0367693712 ISBN-13(EAN): 9780367693718 Издательство: Taylor&Francis Рейтинг: Цена: 7961.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: 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.
Автор: Girella, Laura Название: Integrated reporting and corporate governance ISBN: 0367693720 ISBN-13(EAN): 9780367693725 Издательство: Taylor&Francis Рейтинг: Цена: 3061.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: 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.
Автор: Grana, Fabrizio (national University Of Ireland, Galway, Ireland) Название: Redesigning organizational sustainability through integrated reporting ISBN: 0367528096 ISBN-13(EAN): 9780367528096 Издательство: Taylor&Francis Рейтинг: Цена: 22202.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book explores the role of accounting and reporting practices in representing sustainability within organizations and examines how individuals engage with integrated reporting to make sustainability meaningful.
Описание: For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.
Автор: Brzozowska, Anna (czestochowa University Of Technology, Poland) Masloch, Piotr (war Studies University, Poland) Masloch, Grzegorz (sgh Warsaw School O Название: Moving the construction safety climate forward in developing countries ISBN: 1032475633 ISBN-13(EAN): 9781032475639 Издательство: Taylor&Francis Рейтинг: Цена: 2602.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This concise volume evaluates the causes and significance of recent corporate failures and financial scandals, and the roles of external auditors, financial reports, watchdogs, boards, directors and senior management. Failures like the collapse of Carillion, examined at length, have led to a crisis of confidence in financial reporting.
This book looks at the 23 million registered Small and Medium Enterprises (SMEs) that make up 98 per cent of the EU economy. Addressing the high end of SMEs in terms of new models for SME funding and financial reporting, this merged way of looking at SMEs reveals a ‘myopic’ thinking in terms of net present value and (future) cash flows generating short-termism and low risk appetite for business. This is not an accounting issue, but rather a preference toward certain financial tools. A segment of SMEs, the ones that seek new ways of funding possibilities, as well as modern technologies (MTFs listing, blockchain, ICOs, etc.) do require, even without knowing, IFRS for SMEs. This book reveals how market conditions impact the financial performance and sustainability of SMEs and also generate innovative policy interventions and financing strategies for SME integrity and efficiency. The authors frame their arguments in the context of the Capital Markets Union, looking at the Innovation Triangle, SME growth ecosystem and business models. They conclude by advocating for closing the circle of financing and financial reporting for SMEs, while considering if new financial models of financing and financial reporting are good for all the SMEs or only for some.
The economy is being shaped by new models of financing and financial reporting. Read this practitioners’ view to understand the current changes and challenges.
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