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Integrated Reporting
A New Accounting Disclosure
Buch von Chiara Mio
Sprache: Englisch

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Beschreibung
This book is a timely addition to the fast-growing international debate on Integrated Reporting, which offers a holistic view of the evolution and practice of Integrated Reporting. The book covers the determinants and consequences of Integrated Reporting, as well as examining some of the most relevant issues (particularly in the context of the United States) in the debate about Integrated Reporting.
This book is a timely addition to the fast-growing international debate on Integrated Reporting, which offers a holistic view of the evolution and practice of Integrated Reporting. The book covers the determinants and consequences of Integrated Reporting, as well as examining some of the most relevant issues (particularly in the context of the United States) in the debate about Integrated Reporting.
Über den Autor

Chiara Miois a Professor at Ca' Foscari University, Venice, Italy. Professor Mio teaches corporate reporting, management control in international firms and sustainability management. She is the chair of the board at FriulAdria Bank, Italy, and she is chair of ESG (environmental social governance) Reporting Task Force at FEE (Fédérations des Experts-Comptables Européens, Belgium). Her research interests include sustainability, management accounting and integrated reporting. She has previously published Towards a Sustainable University: The Ca'Foscari Experience with Palgrave Macmillan (2012).

Inhaltsverzeichnis

1. Integrated Reporting: The IIRC Framework

Chiara Mio

2. Strategy and Business Model in Integrated Reporting

Marco Vedovato

3. Value creation - A core concept of Integrated Reporting

Axel Haller

4. Empirical evidence on current Integrated Reporting practices

Carlo Marcon and Moreno Mancin

5. Integrated Reporting: Precursor of a paradigm shift in corporate reporting?

Richard Barker and Timotius Kasim

6. Integrated Reporting: when, why and how did it happen?

José Roberto Kassai and Nelson Carvalho

7. Integrated Report: the cases of Itaú Unibanco Holding S/A and of Natura Cosméticos S/A

Álvaro Ricardino Filho and Nelson Carvalho

8. The influence of institutional investors on companies' disclosure

Marco Fasan

sp;<

9. The influence of Corporate Governance Structure on the Integrated Report Adoption. A first study on IIRC Pilot Programme

Giovanni Fiori and Maria Federica Izzo

10. Institutional determinants of IR disclosure quality

Marco Fasan, Carlo Marcon and Chiara Mio

11. Enterprise Risk Management and Integrated Reporting: is there a synergism?

Giorgio S. Bertinetti and Gloria Gardenal

12. The Integrated Report and the conference calls content

Elisa Cavezzali, Nazim Hussain and Ugo Rigoni

13. The Relationship between Integrated Reporting and Cost of Capital

Nelson Carvalho and Fernando Dal-Ri Murcia

14. Assurance and Other Credibility Enhancing Mechanisms for Integrated Reporting

Roger Simnett, Shan Zhou and Hien Hoang

15. IR: The big promise and the expectation gap

Chiara Mio and Marco Fasan

Details
Erscheinungsjahr: 2016
Fachbereich: Betriebswirtschaft
Genre: Wirtschaft
Rubrik: Recht & Wirtschaft
Medium: Buch
Seiten: 340
Inhalt: xxviii
312 S.
1 s/w Illustr.
28 farbige Illustr.
312 p. 29 illus.
28 illus. in color.
ISBN-13: 9781137551481
ISBN-10: 1137551488
Sprache: Englisch
Ausstattung / Beilage: HC runder Rücken kaschiert
Einband: Gebunden
Redaktion: Mio, Chiara
Herausgeber: Chiara Mio
Auflage: 1st ed. 2016
Hersteller: Palgrave Macmillan
Palgrave Macmillan UK
Maße: 216 x 153 x 23 mm
Von/Mit: Chiara Mio
Erscheinungsdatum: 23.08.2016
Gewicht: 0,553 kg
preigu-id: 103964306
Über den Autor

Chiara Miois a Professor at Ca' Foscari University, Venice, Italy. Professor Mio teaches corporate reporting, management control in international firms and sustainability management. She is the chair of the board at FriulAdria Bank, Italy, and she is chair of ESG (environmental social governance) Reporting Task Force at FEE (Fédérations des Experts-Comptables Européens, Belgium). Her research interests include sustainability, management accounting and integrated reporting. She has previously published Towards a Sustainable University: The Ca'Foscari Experience with Palgrave Macmillan (2012).

Inhaltsverzeichnis

1. Integrated Reporting: The IIRC Framework

Chiara Mio

2. Strategy and Business Model in Integrated Reporting

Marco Vedovato

3. Value creation - A core concept of Integrated Reporting

Axel Haller

4. Empirical evidence on current Integrated Reporting practices

Carlo Marcon and Moreno Mancin

5. Integrated Reporting: Precursor of a paradigm shift in corporate reporting?

Richard Barker and Timotius Kasim

6. Integrated Reporting: when, why and how did it happen?

José Roberto Kassai and Nelson Carvalho

7. Integrated Report: the cases of Itaú Unibanco Holding S/A and of Natura Cosméticos S/A

Álvaro Ricardino Filho and Nelson Carvalho

8. The influence of institutional investors on companies' disclosure

Marco Fasan

sp;<

9. The influence of Corporate Governance Structure on the Integrated Report Adoption. A first study on IIRC Pilot Programme

Giovanni Fiori and Maria Federica Izzo

10. Institutional determinants of IR disclosure quality

Marco Fasan, Carlo Marcon and Chiara Mio

11. Enterprise Risk Management and Integrated Reporting: is there a synergism?

Giorgio S. Bertinetti and Gloria Gardenal

12. The Integrated Report and the conference calls content

Elisa Cavezzali, Nazim Hussain and Ugo Rigoni

13. The Relationship between Integrated Reporting and Cost of Capital

Nelson Carvalho and Fernando Dal-Ri Murcia

14. Assurance and Other Credibility Enhancing Mechanisms for Integrated Reporting

Roger Simnett, Shan Zhou and Hien Hoang

15. IR: The big promise and the expectation gap

Chiara Mio and Marco Fasan

Details
Erscheinungsjahr: 2016
Fachbereich: Betriebswirtschaft
Genre: Wirtschaft
Rubrik: Recht & Wirtschaft
Medium: Buch
Seiten: 340
Inhalt: xxviii
312 S.
1 s/w Illustr.
28 farbige Illustr.
312 p. 29 illus.
28 illus. in color.
ISBN-13: 9781137551481
ISBN-10: 1137551488
Sprache: Englisch
Ausstattung / Beilage: HC runder Rücken kaschiert
Einband: Gebunden
Redaktion: Mio, Chiara
Herausgeber: Chiara Mio
Auflage: 1st ed. 2016
Hersteller: Palgrave Macmillan
Palgrave Macmillan UK
Maße: 216 x 153 x 23 mm
Von/Mit: Chiara Mio
Erscheinungsdatum: 23.08.2016
Gewicht: 0,553 kg
preigu-id: 103964306
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