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Effects On Investor Judgments From Expanded Disclosures Of Non Financial Intangibles Information
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Book Synopsis The End of Accounting and the Path Forward for Investors and Managers by : Baruch Lev
Download or read book The End of Accounting and the Path Forward for Investors and Managers written by Baruch Lev and published by John Wiley & Sons. This book was released on 2016-06-14 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.
Book Synopsis Progress in Social Psychology by : Martin Fishbein
Download or read book Progress in Social Psychology written by Martin Fishbein and published by Psychology Press. This book was released on 2015-06-19 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: Originally published in 1980, this title was the first of a new monograph series in social psychology. The editor presents a format for showing the progress of social psychology as a viable, exciting and relevant discipline. The papers contained in this volume represent progress in theory and method as well as in basic and applied research. In addition, recognising that not all social psychology is produced by people who label themselves as ‘social psychologists’ the volume contains the contributions of scholars who are best known for their work in other areas.
Book Synopsis Dissertation Abstracts International by :
Download or read book Dissertation Abstracts International written by and published by . This book was released on 2005 with total page 596 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Program and Proceedings by : American Accounting Association
Download or read book Program and Proceedings written by American Accounting Association and published by . This book was released on 2006 with total page 366 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting Disclosure and Real Effects by : Chandra Kanodia
Download or read book Accounting Disclosure and Real Effects written by Chandra Kanodia and published by Now Publishers Inc. This book was released on 2007 with total page 105 pages. Available in PDF, EPUB and Kindle. Book excerpt: Kanodia presents a new approach to the study of accounting measurement that argues that how firms' economic transactions, earnings, and capital flows are measured and reported to the capital markets has substantial effects on the firms' real decisions and on the allocation of resources.
Book Synopsis The Economic Impact of Knowledge by : Tony Siesfeld
Download or read book The Economic Impact of Knowledge written by Tony Siesfeld and published by Routledge. This book was released on 2009-11-03 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: First Published in 1998. This text explores how economists and public policy makers are re-thinking the way in which governments monitor, measure and influence an economy in an unbounded global environment where output is largely intangible and organisations are becoming are becoming increasingly non-national in scope. Through a collection of seminal articles written by prominent business people, academics, and public policy makers, this three anthology examines the key issues surrounding the economic impact of knowledge-based growth.
Book Synopsis Aiming for Global Accounting Standards by : Kees Camfferman
Download or read book Aiming for Global Accounting Standards written by Kees Camfferman and published by Oxford University Press, USA. This book was released on 2015 with total page 689 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a historical study of the body that sets International Financial Reporting Standards (IFRSs) - the basis for financial reporting. It provides extensive background information to help practitioners, policy-makers, researchers, and educators form a deeper understanding of the people, the forces, and events that have shaped IFRSs.
Download or read book Federal Register written by and published by . This book was released on 2012-11 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Reputation Building, Website Disclosure & The Case of Intellectual Capital by : Indra Abeysekera
Download or read book Reputation Building, Website Disclosure & The Case of Intellectual Capital written by Indra Abeysekera and published by Emerald Group Publishing. This book was released on 2011-01-06 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: A study that investigates the various aspects of the 100 entrepreneurial firms in Australia. It analyses the association between intellectual capital disclosure types on company-sponsored websites, using content analysis, and the corporate growth aspect of reputation of these firms over a three-year period from 2005 to 2007.
Download or read book Intangibles written by Baruch Lev and published by Rowman & Littlefield. This book was released on 2000-12-01 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the first comprehensive, scientifically based study of the nature and impact of intangibles. Weaving case studies and real-world examples with contemporary business theory, Baruch Lev - establishes an economic framework to analyze managerial and investment issues concerning intangibles; - surveys the impact of intangibles on corporate performance and market values, including management difficulties, risk, questions of property rights, marketability, and cost structure; - analyzes information deficiencies associated with intangibles, including the major economic principles governing intangible investments, limits of management information systems, and recommendations for improved accounting disclosure; - sets forth a comprehensive information system—aimed at satisfying the needs of both internal and external decision makers—to reflect the impact and value of intangibles within the context of enterprise performance.
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.
Download or read book Losing the Excess Baggage written by and published by . This book was released on 2011 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The ValueReporting Revolution by : Robert G. Eccles
Download or read book The ValueReporting Revolution written by Robert G. Eccles and published by John Wiley & Sons. This book was released on 2002-03-14 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides a comprehensive framework for achieving higher levels of corporate information disclosure and transparency In order to decide whether or not a company is a good investment, analysts and investment professionals need to know as much as possible about the company's tangible and intangible assets, as well as a variety of critical performance measures. Written by an international team of experts, The Value Reporting Revolution clearly explains why corporations must move toward greater transparency and, more importantly, it provides a comprehensive framework for achieving that goal. Among other important lessons, readers learn how to identify the gaps between how corporate managers perceive their disclosure practices versus how the markets see them, as well as how to leverage their organizations' electronic communications technology and tools to ensure easy access to vital information and more meaningful data analysis. Robert Eccles (Jupiter, FL) is President of Advisory Capital Partners, Inc. Robert H. Herz (New York, NY) is a Partner at PricewaterhouseCoopers, US. David Phillips (London, UK) is a Partner at PricewaterhouseCoopers, UK. Mary M. Keegan (London, UK) is head of Global Corporate Reporting at PricewaterhouseCoopers, UK.
Book Synopsis ESG and Responsible Institutional Investing Around the World: A Critical Review by : Pedro Matos
Download or read book ESG and Responsible Institutional Investing Around the World: A Critical Review written by Pedro Matos and published by CFA Institute Research Foundation. This book was released on 2020-05-29 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: This survey examines the vibrant academic literature on environmental, social, and governance (ESG) investing. While there is no consensus on the exact list of ESG issues, responsible investors increasingly assess stocks in their portfolios based on nonfinancial data on environmental impact (e.g., carbon emissions), social impact (e.g., employee satisfaction), and governance attributes (e.g., board structure). The objective is to reduce exposure to investments that pose greater ESG risks or to influence companies to become more sustainable. One active area of research at present involves assessing portfolio risk exposure to climate change. This literature review focuses on institutional investors, which have grown in importance such that they have now become the largest holders of shares in public companies globally. Historically, institutional investors tended to concentrate their ESG efforts mostly on corporate governance (the “G” in ESG). These efforts included seeking to eliminate provisions that restrict shareholder rights and enhance managerial power, such as staggered boards, supermajority rules, golden parachutes, and poison pills. Highlights from this section: · There is no consensus on the exact list of ESG issues and their materiality. · The ESG issue that gets the most attention from institutional investors is climate change, in particular their portfolio companies’ exposure to carbon risk and “stranded assets.” · Investors should be positioning themselves for increased regulation, with the regulatory agenda being more ambitious in the European Union than in the United States. Readers might come away from this survey skeptical about the potential for ESG investing to affect positive change. I prefer to characterize the current state of the literature as having a “healthy dose of skepticism,” with much more remaining to be explored. Here, I hope the reader comes away with a call to action. For the industry practitioner, I believe that the investment industry should strive to achieve positive societal goals. CFA Institute provides an exemplary case in its Future of Finance series (www.cfainstitute.org/research/future-finance). For the academic community, I suggest we ramp up research aimed at tackling some of the open questions around the pressing societal goals of ESG investing. I am optimistic that practitioners and academics will identify meaningful ways to better harness the power of global financial markets for addressing the pressing ESG issues facing our society.
Book Synopsis Business Models and Corporate Reporting by : Lorenzo Simoni
Download or read book Business Models and Corporate Reporting written by Lorenzo Simoni and published by Routledge. This book was released on 2021-09-19 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the role of business models in corporate reporting. It illustrates the evolution of non-financial reporting, the importance of business model reporting, and the main conceptualisations of business models. It also offers a methodological contribution to the assessment of business model reporting. Finally, it discusses the main implication of business model reporting for different categories of subjects and some challenges related to this kind of disclosure. Readers will understand the role of business models in the non-financial reporting landscape. They will also gain an understanding of how business models can help users of the annual report contextualise other non-financial items disclosed. However, effective business model reporting implies paying attention to certain features that define its quality. This theme is discussed in the empirical part of the book and in the section devoted to implications for preparers, users, and regulators. As large companies in the EU and the UK have to disclose the business model in the annual report, this book will be of interest to preparers and users of financial statements, regulators involved in the ongoing non-financial regulatory process, and professional bodies. It will also be of interest to academics interested in the investigation of non-financial reporting.
Book Synopsis The Boundaries in Financial and Non-Financial Reporting by : Laura Girella
Download or read book The Boundaries in Financial and Non-Financial Reporting written by Laura Girella and published by Routledge. This book was released on 2018-03-16 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although the need to expand the boundaries of financial reporting has been discussed since the mid-1990s, little consideration has been given to the evolution and discourses of integrated reporting of non-financial aspects. Yet by investigating how and why an organisation defines and its reporting boundaries, it is possible to understand what is truly "valued" (or not) in its business model. This innovative book reviews the guidelines and frameworks from the major relevant international organisations including: the International Accounting Standards Board, Global Reporting Initiative, Sustainability Accounting Standards Board, International Integrated Reporting Council, Carbon Disclosure Standards Board, and the World Intellectual Capital Initiative, and analyses their development and impact on the boundaries of financial and non-financial reporting. Illustrated with case studies and interviews with representatives of these organisations, this concise volume makes a significant contribution to the future of reporting theory and practice. It will be of great interest to advanced students, researchers, practitioners and policy makers.
Book Synopsis SEC Docket by : United States. Securities and Exchange Commission
Download or read book SEC Docket written by United States. Securities and Exchange Commission and published by . This book was released on 1994 with total page 1018 pages. Available in PDF, EPUB and Kindle. Book excerpt:
