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Author : Daqing Dave Qi (D.)
Publisher :
ISBN 13 :
Total Pages : 232 pages
Book Rating : 4.3/5 (129 download)
Download or read book The Effects of Corporate Disclosures on Firms' Information Environments written by Daqing Dave Qi (D.) and published by . This book was released on 1996 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Martin Freedman
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (19 download)
Download or read book Advances in Environmental Accounting and Management written by Martin Freedman and published by . This book was released on 2003 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Environmental Protection Agency
Publisher :
ISBN 13 :
Total Pages : 418 pages
Book Rating : 4.:/5 (31 download)
Download or read book EPA Enforcement written by United States. Environmental Protection Agency and published by . This book was released on 1972 with total page 418 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Donal Byard
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book Corporate Disclosure Quality and Properties of Analysts' Information Environment written by Donal Byard and published by . This book was released on 2003 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines how the quality of corporate disclosures impacts the precision of information that financial analysts incorporate into their forecasts of upcoming annual earnings. Our empirical measures distinguish between the precision of individual analysts' common and idiosyncratic (private) information, and between the quality of firms' public disclosures and private communications with analysts. We find that higher quality disclosures increase the precision of individual analysts' common and idiosyncratic information. These findings are due to higher quality annual and quarterly accounting disclosures. In contrast, we find no evidence that the quality of private communications between analysts and management affects the precision of analysts' common or idiosyncratic information.
Author : Alessandro Ghio
Publisher : Springer Nature
ISBN 13 : 3030422992
Total Pages : 183 pages
Book Rating : 4.0/5 (34 download)
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.
Author : Isabel-María García-Sánchez
Publisher : Cambridge Scholars Publishing
ISBN 13 : 1527524434
Total Pages : 252 pages
Book Rating : 4.5/5 (275 download)
Download or read book The Disclosure and Assurance of Corporate Social Responsibility written by Isabel-María García-Sánchez and published by Cambridge Scholars Publishing. This book was released on 2019-01-08 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: The essays collected here specifically examine the new trends of sustainability performance and reporting. They provide theoretical argumentation and evidence about sustainability performance, and determinants of its voluntary disclosure and external assurance. The book will interest companies, managers, shareholders, stakeholders and public bodies directly related to sustainability performance, the voluntary disclosure of sustainability information, and the adoption of an external assurance process.
Author : Junrui Zhang
Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.:/5 (129 download)
Download or read book The Influence of Financial Factors on Environmental Information Disclosure in China Chemical Industry written by Junrui Zhang and published by . This book was released on 2008 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the perspective of corporate financial accounting, we examine empirically the impact of corporate financial factors on the voluntary disclosure of environmental information. Using a sample of 138 chemical industry listed companies in China, we find that more companies disclose environment information than before. From the statistical analysis, we also find that firm's size has stronger impact than debt to asset ratio and ROE on the behavior of environmental information disclosure. Further more our findings indicate that larger companies and those with better profitability are more likely to disclose environmental information.
Author : Rob Gray
Publisher : Prentice Hall
ISBN 13 : 9780131754560
Total Pages : 224 pages
Book Rating : 4.7/5 (545 download)
Download or read book Corporate Social Reporting written by Rob Gray and published by Prentice Hall. This book was released on 1987-01-01 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Lucrezia Songini
Publisher : Emerald Group Publishing
ISBN 13 : 1838679650
Total Pages : 240 pages
Book Rating : 4.8/5 (386 download)
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.
Author : James Lawson
Publisher :
ISBN 13 :
Total Pages : 200 pages
Book Rating : 4.:/5 (131 download)
Download or read book The Long-term Consequences of Disclosure Complexity on a Firm's Information Environment written by James Lawson and published by . This book was released on 2021 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Motivated by recent regulatory discussion on the effects of disclosure length and complexity on investors0́4which mirrors disagreement in the academic literature on how disclosure {esc}(3z{esc}(Bcomplexity{esc}(3y{esc}(B affects market participants0́4 I investigate the long-term effects of complex disclosures on a firm's information environment. I find that firms with complex disclosures are characterized by a relatively better information environment than firms with less complex disclosures. While prior research has primarily focused on investor reactions to the filing of a complex disclosure, such as to the initial filing of a firm's 10-K, I examine the investor response to future firm disclosures. I show that firms that issue complex 10-Ks have lower levels of investor disagreement and information asymmetry at future earnings announcement dates. My study has two important implications. First, my results suggest, contrary to regulatory concerns, that disclosure complexity leads to lower levels of information asymmetry, which results in a more level playing field for investors. Second, I contribute to the academic debate on the effects of disclosure complexity by demonstrating that the time horizon used in the evaluation process is critical in assessing the overall consequences of complexity for a firm's information environment.
Author : Luigi Lepore
Publisher : Taylor & Francis
ISBN 13 : 1000829073
Total Pages : 267 pages
Book Rating : 4.0/5 (8 download)
Download or read book Environmental Disclosure written by Luigi Lepore and published by Taylor & Francis. This book was released on 2022-12-29 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, and the main standards developed and reporting the results of an empirical analysis on the environmental disclosure released by listed firms. Luigi Lepore and Sabrina Pisano begin by analysing the origin and evolution of environmental disclosure. They go on to provide a description of the main theoretical frameworks used by scholars, explaining the conceptual basis of each theory and describing how the specific theory has been used to explain the company’s decision to release environmental disclosure. The second part of the book highlights the role and evolution of the European regulatory frameworks, emphasising the transition from voluntary to mandatory disclosure, and the major standards and guidance developed. The book ends by providing a picture of the evolution of sustainability reporting practices in European Union nations over the past two decades. This book investigates the critical issues and new directions in environmental disclosure, which are currently under examination by regulators and standard setters. It will therefore be of great interest to academics and students working in the areas of business and sustainability.
Author : Khondkar Karim
Publisher : Bloomsbury Publishing USA
ISBN 13 : 0313053588
Total Pages : 146 pages
Book Rating : 4.3/5 (13 download)
Download or read book Environmental Disclosure Practices and Financial Performance written by Khondkar Karim and published by Bloomsbury Publishing USA. This book was released on 2004-10-30 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding environmental liability and disclosure is critical for firm management, investors, accountants and auditors. The U.S. Congress has been increasing the pressure on companies to disclose information on environmental liabilities for years. This study delves into the issue by examining the impact of environmental disclosure on financial performance. These insightful essays provide guidance by supplying the most current and concise research available on this important topic. Covering such topics as legislation, liability, and regulations, this work analyzes how environmental disclosure influences the financial statements and public accountability of companies, and ultimately drives organizational change. This book builds the framework necessary to comprehend the complexities of quantifying environmental liabilities and make well-informed decisions.
Author : Marty Freedman
Publisher : Emerald Group Publishing
ISBN 13 : 1849507643
Total Pages : 194 pages
Book Rating : 4.8/5 (495 download)
Download or read book Sustainability, Environmental Performance and Disclosures written by Marty Freedman and published by Emerald Group Publishing. This book was released on 2010-01-13 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes the papers that discuss different aspects of sustainability, environmental performance, and environmental disclosures. This title analyzes what firms do about environmental issues and how these activities and their impact on the environment are disclosed in the financial statements.
Author : Lino Cinquini
Publisher : Springer Nature
ISBN 13 : 3030903559
Total Pages : 477 pages
Book Rating : 4.0/5 (39 download)
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.
Author : Laura Bini
Publisher : Springer Nature
ISBN 13 : 3030249549
Total Pages : 159 pages
Book Rating : 4.0/5 (32 download)
Download or read book Integrated Sustainability Reporting written by Laura Bini and published by Springer Nature. This book was released on 2019-08-19 with total page 159 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book proposes an integrated approach to sustainability reporting, the goal being to overcome certain limitations of the well-established additive approach, where the reporting of environmental, social and economic issues is sequential, but separate. It argues that, in order to successfully communicate its commitment to sustainability, a company should report on how environmental and social issues impact its way of doing business, namely its business model, contributing to value creation. Thus, a reporting framework for business models that encompasses sustainability is presented. In turn, a number of illustrative examples are examined to show how business model reporting could be optimally used to provide effective and integrated sustainability reporting. The book also offers a broad analysis of corporate sustainability reporting, which includes a discussion of the theoretical background, an explanation of why companies provide sustainability reporting, a description of the current regulatory framework for sustainability disclosure, and a review of sustainability reporting literature that shows the main characteristics of sustainability disclosure practices. Given its scope, the book will be of interest to all researchers and practitioners working for companies or organizations that aim to support, implement and improve their sustainability reporting, by adopting a more integrated approach that interconnects environmental and social aspects with the economic and financial results via the business model. The book also offers a valuable reference guide for social science researchers, including PhD students, interested in a discussion of the latest literature on sustainability, corporate social responsibility, and the communication of business models.
Author : Hani Tadros
Publisher :
ISBN 13 :
Total Pages : 262 pages
Book Rating : 4.:/5 (111 download)
Download or read book Three Essays on Corporate Environmental Disclosures and Environmental Performance written by Hani Tadros and published by . This book was released on 2015 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: The objective of this dissertation is to study the incentives of firms to disclose their environmental information and examine the reliability of the information disclosed. To achieve this objective, there is a need to first understand what constitutes environmental disclosures. The first essay, a review of prior disclosure studies, provides a classification of the different types of environmental disclosures and a synopsis about the motivation to disclose each type of information, the reliability and the relevance of the information disclosed to different stakeholders. The outcome of this research shows that many types of environmental information are relevant to the financial and non-financial stakeholders; however, there are still other types of information that needs to be researched to finally achieve a comprehensive framework of environmental disclosures. The second essay examines the association between environmental disclosures and firms’ environmental performances. The study provides a framework to explain the disclosure process demonstrating the effect of economic and legitimacy factors, environmental performance, and the media communicating these disclosures on the amount and type of information reported. The results suggest that environmental reporting is biased; where firms with higher levels of environmental performance disclose more voluntary information while firms with low-environmental performance tend to meet the mandatory disclosure requirements. There is little evidence to suggest that firms with low-environmental performances use their environmental disclosures to maintain the legitimacy of their environmental operations. The third essay examines the reliability of environmental performance indicators disclosed. The results suggest that the reporting of firms’ EPIs might be free of bias as the study finds no association between the information disclosed and firms’ environmental performance. In general, the dissertation provides assurances over the reliability of environmental information disclosed. There is no denial that firms are subject to pressures from non-financial stakeholders to justify the impact of their operations on the environment. This dissertation shows that firms attempt to use their environmental disclosures to mitigate the effects of these pressures; however, it also suggests that the need to legitimize their operations is not the main driver behind the reporting of environmental information.
Author : Robert F. van Brederode
Publisher : Springer Nature
ISBN 13 : 9811500894
Total Pages : 412 pages
Book Rating : 4.8/5 (115 download)
Download or read book Ethics and Taxation written by Robert F. van Brederode and published by Springer Nature. This book was released on 2019-11-02 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: • the nature of government • the relation between government (the state) and its subjects or citizens • the moral justification of taxes• the link between property and taxation• tax planning, evasion and avoidance • corporate social responsibility• the use of coercive power in collecting taxes and enforcing tax laws • ethical standards for tax advisors • tax payer rights • the balance between individual rights to liberty and privacy, and government compliance and information requirements • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.
