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Corporate Governance Voluntary Disclosure And Financial Performance
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Book Synopsis Corporate Governance, Voluntary Disclosure and Financial Performance by : Waleed Mohammed Albassam
Download or read book Corporate Governance, Voluntary Disclosure and Financial Performance written by Waleed Mohammed Albassam and published by . This book was released on 2014 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Evolution of Corporate Disclosure by : Alessandro Ghio
Download or read book The Evolution of Corporate Disclosure written by Alessandro Ghio and published by Springer Nature. This book was released on 2020-04-02 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of corporate communication, in particular social media. It also includes empirical analyses that shed further light on the impact of voluntary communication, i.e. social and environmental reporting and corporate social media communication, on managerial and investment decisions. Lastly, it discusses new directions for accounting and corporate governance research on the theoretical and empirical challenges of corporate disclosure. Offering a wealth of relevant and timely advice, the book will help regulators design policies that allow businesses to overcome current and emerging economic, social, and technological challenges.
Book Synopsis Corporate Governance: Financial Times Briefing by : Brian Finch
Download or read book Corporate Governance: Financial Times Briefing written by Brian Finch and published by Pearson UK. This book was released on 2012-10-12 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt: Good corporate governance practices are a crucial part of any successful business. Financial Times Briefing: Corporate Governance is a practical and accessible guide to everything you need to know about corporate governance: the key legal and regulatory points, current developments, discussion of the significant factors and an exploration of the link between corporate governance and business effectiveness.Whether you’re a non-executive director, CEO, shareholder or auditor, the unique structure of this book will ensure that you get the targeted advice you need.
Book Synopsis Non-financial Disclosure and Integrated Reporting by : Lino Cinquini
Download or read book Non-financial Disclosure and Integrated Reporting written by Lino Cinquini and published by Springer Nature. This book was released on 2022-02-18 with total page 477 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR.
Book Synopsis Corporate Governance and Its Implications on Accounting and Finance by : Alqatan, Ahmad
Download or read book Corporate Governance and Its Implications on Accounting and Finance written by Alqatan, Ahmad and published by IGI Global. This book was released on 2020-09-25 with total page 425 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Corporate Governance and IFRS in the Middle East by : Muath Abdelqader
Download or read book Corporate Governance and IFRS in the Middle East written by Muath Abdelqader and published by Taylor & Francis. This book was released on 2022-12-14 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rapid globalization of capital markets has increased attention toward examining the quality of the disclosure practices implemented by companies, as internationalization and globalization are the most important motives of the harmonization of financial statements preparation and presentation. Given the expansion of trade and the openness to foreign capital markets, investment decisions became not limited only for local users, but also international users may need to access the financial information. The issuance of International Financial Reporting Standards (IFRS) to be used throughout the world aims to improve the comparability and understandability of financial statements, and hence, to enhance investment decisions through helping investors across the borders to invest in multinational companies. Although fluid and under-developed institutional arrangements remain central features of emerging markets, ensuring effective corporate governance mechanisms would indeed support companies in complying with IFRS – the latter imposes a challenge for companies operating in emerging markets. This book evaluates the differences in the level of compliance with IFRS across the GCC states, exploring the impact of corporate governance on the level of compliance with IFRS and presenting an empirical analysis of companies across the GCC. It makes an important contribution by providing a detailed empirical analysis of the interplay between corporate governance and IFRS in emerging market setting and highlights the way for future research. It will provide international business, management, and accounting and finance students and senior practitioners with a completely new and updated guide to the work in the field of corporate governance and IFRS compliance in emerging markets.
Book Synopsis Non-Financial Disclosure and Integrated Reporting by : Lucrezia Songini
Download or read book Non-Financial Disclosure and Integrated Reporting written by Lucrezia Songini and published by Emerald Group Publishing. This book was released on 2020-03-12 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Drivers of Corporate Voluntary Disclosures by : G.K.C Jeewantha
Download or read book Drivers of Corporate Voluntary Disclosures written by G.K.C Jeewantha and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Stakeholders' dissatisfaction with traditional mandatory financial reporting has led to increase the demand for more comprehensive voluntary information disclosures. As such, the corporate disclosure practices in Sri Lanka have changed dramatically in recent years. The purpose of this study is to identify the drivers of corporate voluntary disclosures in Sri Lankan listed companies. This study provides new insights about voluntary disclosures in Sri Lankan context since few studies have been conducted. Sixty non-financial companies were selected based on market capitalization for the study purpose. Company annual reports from 2009 to 2014 were scrutinized to find the voluntary disclosures. Panel regression was utilized due to the nature of time series and cross sectional. This study demonstrated that the level of voluntary disclosure in Sri Lankan listed companies is lower compared to other emerging countries. It is confirmed that the size of firm was the more significant factor in determining voluntary disclosure practices in Sri Lanka. Moreover, block holders negatively influenced to the voluntary disclosures in Sri Lankan listed companies. However, corporate governance variables do not have any impact to the voluntary disclosure practices. Furthermore, profitability, leverage, industry category are not influencing voluntary disclosure practices. This study has found that auditors' duty has been limited to financial statements in Sri Lankan listed companies. The outcome of this study would encourage in developing standards for the disclose of information in annual reports and also persuade corporate managers to reform disclosure practices.
Book Synopsis Managing Risk to Enhance Stakeholder Value by :
Download or read book Managing Risk to Enhance Stakeholder Value written by and published by . This book was released on 2002 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Integrated Reporting and Corporate Governance by : Laura Girella
Download or read book Integrated Reporting and Corporate Governance written by Laura Girella and published by Routledge. This book was released on 2021-02-14 with total page 119 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Corporate Governance and Organisational Performance by : Naeem Tabassum
Download or read book Corporate Governance and Organisational Performance written by Naeem Tabassum and published by Springer Nature. This book was released on 2020-06-28 with total page 335 pages. Available in PDF, EPUB and Kindle. Book excerpt: Establishing a corporate governance strategy that promotes the efficient use of organisational resources is instrumental in the economic growth of a country, as well as the successful management of firms. This book reviews existing literature and identifies board structural features as key variables of an effective corporate governance system, establishing a multi-theoretical model that links Board structural characteristics with firm performance. It then, using a comprehensive empirical study of 265 companies listed on the Karachi Stock exchange, tests this conceptual model. This research serves as a significant milestone, reflecting the socio-economic setting of emerging economies, and highlighting the need for the corporate sector in emerging markets to move away from a 'tick-box' culture. It argues that the sector needs to implement corporate governance as a tool to mitigate business risks; appoint and empower non-executive directors to achieve an effective monitoring of management; and establish their own ethical and governance principles, applicable to the Board of Directors. Based on an extensive data base, collected painstakingly over five years, this book offers new insights and conceptual framework for further research in this area. Given the breadth and width of the research, it is a useful source of future reference for students, researchers and policy makers.
Book Synopsis The New Disclosure & Corporate Governance Regime by : Stanley Keller
Download or read book The New Disclosure & Corporate Governance Regime written by Stanley Keller and published by . This book was released on 2002 with total page 940 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Regulation of Corporate Disclosure by : James Robert Brown
Download or read book The Regulation of Corporate Disclosure written by James Robert Brown and published by Wolters Kluwer. This book was released on 1999-01-01 with total page 1709 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Regulation of Corporate Disclosure, Third Edition is a complete and up-to-date handbook on the issue of corporate disclosure, covering the impact of the federal securities laws on both informal communications and the process of communicating with shareholders. The Third Edition expands topics previously covered, addressing the legal issues and practical concerns surrounding implementation of the Private Securities Litigation Reform Act of 1995, the Sarbanes-Oxley Act of 2002, and the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The book also has an in-depth treatment of managementand’s discussion and analysis (MDand&A), something that, although appearing in required SEC filings, involves many of the same difficult and complex issues raised by the informal disclosure process. Also addressed are: SEC reforms of the periodic reporting process; issues pertaining to stock research analysts and conflicts of interest; and various relevant corporate governance requirements and their disclosure implications. Critical areas analyzed include ;Disclosure requirements and anti-fraud provisions The duty to disclose Dissemination Issues involving materiality Disclosure of bad news Negotiations Dealing with analysts And much more!
Book Synopsis Voluntary Disclosure of Corporate Political Spending by : Lisa Goh
Download or read book Voluntary Disclosure of Corporate Political Spending written by Lisa Goh and published by . This book was released on 2018 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this paper, we study voluntary political spending disclosure, a widespread yet relatively unexplored corporate voluntary disclosure practice. Using an index created by the CPA-Zicklin Center that measures the level of voluntary political spending disclosure for S&P 500 firms, we examine firm-level characteristics associated with such disclosures, and their importance. We find that firms with greater political expenditures, direct political connections, higher investor activism, better corporate social responsibility performance and governance, and more industry competition tend to have a higher level of political spending disclosure. We also find that a higher level of political spending disclosure is positively associated with both the number of institutional investors and the proportion of shares owned by institutional investors, particularly socially responsible institutional investors, after controlling for the quality of other disclosures. The level of political spending disclosure is also associated with a higher analyst following, lower forecast error, and smaller forecast dispersion. Finally, we find that political spending disclosure enhances the positive relationship between annual corporate political spending and firm financial performance. Together, these results are consistent with the view that voluntary political spending disclosure helps align managers' interests with those of shareholders.
Book Synopsis Voluntary Disclosure and Corporate Governance by : Khaldoon Issam Haddad
Download or read book Voluntary Disclosure and Corporate Governance written by Khaldoon Issam Haddad and published by LAP Lambert Academic Publishing. This book was released on 2013-01 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book aimed to identify the level of voluntary disclosure and the corporate governance attributes that would affect the level of voluntary disclosure in the annual financial reports of Jordanian banks listed in the Amman Stock Exchange (ASE) for the years 2007-2010. The corporate governance attributes include (i) the board of directors' size, (ii) the independence of the board, (iii) the separation between the position of chairman of the board of directors and CEO, (iv) the audit firm, (v) the profitability of the company and (vi) the concentration of the company's capital. Other attributes examined include: the size of the firm, the company's financial leverage and the number of branches. To measure voluntary disclosure, a disclosure index including 80 items was applied to the annual reports of (15) Jordanian banks listed in the ASE. A multiple regression model was employed and the results showed that, on average a bank disclosed 59.52% of the items included in the voluntary disclosure index. In addition, the results indicated that there was no relationship between voluntary disclosure and corporate governance which was measured by the above six mentioned variables.
Book Synopsis Corporate Governance: Financial Times Briefing by : Brian Finch
Download or read book Corporate Governance: Financial Times Briefing written by Brian Finch and published by Pearson UK. This book was released on 2011-12-29 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Corporate Governance: Improving Competitiveness and Access to Capital in Global Markets A Report to the OECD by the Business Sector Advisory Group on Corporate Governance by : OECD
Download or read book Corporate Governance: Improving Competitiveness and Access to Capital in Global Markets A Report to the OECD by the Business Sector Advisory Group on Corporate Governance written by OECD and published by OECD Publishing. This book was released on 1998-03-27 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this report to the OECD, the Business Sector Advisory Group on Corporate Governance presents the perspectives that it believes should guide public policies related to corporate governance, suggests areas for private sector voluntary action and recommends further actions for the OECD.