Integrated Reporting: A New Accounting Disclosure

✍ Scribed by Chiara Mio (eds.)

Publisher: Palgrave Macmillan UK
Year: 2016
Tongue: English
Leaves: 336
Edition: 1
Category: Library

No coin nor oath required. For personal study only.

✦ Synopsis

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.

✦ Table of Contents

Front Matter....Pages i-xxviii
Integrated Reporting: The IIRC Framework....Pages 1-18
Strategy and Business Model in Integrated Reporting....Pages 19-36
Value Creation: A Core Concept of Integrated Reporting....Pages 37-57
Empirical Evidence on Current Integrated Reporting Practices....Pages 59-79
Integrated Reporting: Precursor of a Paradigm Shift in Corporate Reporting?....Pages 81-108
Integrated Reporting: When, Why and How Did It Happen?....Pages 109-116
Integrated Report: The Cases of Itaú Unibanco Holding S/A and of Natura Cosméticos S/A....Pages 117-138
The Influence of Institutional Investors on Companies’ Disclosure....Pages 139-153
The Influence of Corporate Governance on the Adoption of The Integrated Report: A first Study on IIRC Pilot Programme....Pages 155-179
Institutional Determinants of IR Disclosure Quality....Pages 181-203
Enterprise Risk Management and Integrated Reporting: Is There a Synergism?....Pages 205-230
The Integrated Reporting and the Conference Calls Content....Pages 231-252
The Relationship Between Integrated Reporting and Cost of Capital....Pages 253-268
Assurance and Other Credibility Enhancing Mechanisms for Integrated Reporting....Pages 269-286
IR: The Big Promise and the Expectation Gap....Pages 287-300
Back Matter....Pages 301-312

✦ Subjects

Finance, general;Corporate Finance;Risk Management;Financial Engineering;Financial Services;Banking

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