東華大學圖書館 |

Language: English

Help

回圖書館首頁

手機版館藏查詢

Back

Switch To: Labeled | MARC Mode | ISBD

Linked to FindBook

Google Book

Amazon

博客來

Integrated reporting and corporate governance = boards, long-term value creation, and the new accountability /

Record Type:	Electronic resources : Monograph/item
Title/Author:	Integrated reporting and corporate governance/ Laura Girella.
Reminder of title:	boards, long-term value creation, and the new accountability /
Author:	Girella, Laura.
Published:	Abingdon, Oxon ;Routledge, : 2021.,
Description:	1 online resource
[NT 15003449]:	Corporate governance and integrated reporting : an international perspective -- Corporate governance and voluntary disclosure : a review of the literature -- From theory to practice : board characteristics, financial performance, and the adoption of integrated reporting.
Subject:	Corporate governance. -
Online resource:	https://www.taylorfrancis.com/books/9781003141556
ISBN:	9781003141556 (electronic bk.)

Integrated reporting and corporate governance = boards, long-term value creation, and the new accountability /
Girella, Laura.

Integrated reporting and corporate governanceboards, long-term value creation, and the new accountability /[electronic resource] :Laura Girella. - Abingdon, Oxon ;Routledge,2021. - 1 online resource

Corporate governance and integrated reporting : an international perspective -- Corporate governance and voluntary disclosure : a review of the literature -- From theory to practice : board characteristics, financial performance, and the adoption of integrated reporting.

"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 beingpaid 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 havebeen changed towards the recognition and inclusion of this innovative, non-financial language. In academic research, the influence of corporate governance variables vis-?-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 analysisofthe 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"--

ISBN: 9781003141556 (electronic bk.)Subjects--Topical Terms:

549410
Corporate governance.
Index Terms--Genre/Form:

542853
Electronic books.

LC Class. No.: HD2741

Dewey Class. No.: 658.15/12

Integrated reporting and corporate governance = boards, long-term value creation, and the new accountability /
LDR:02910cmm a2200301 a 4500 001 2339246
006 m d
007 cr nn muauu
008 240607s2021 enk ob 001 0 eng
020 $a 9781003141556 (electronic bk.)
020 $a 1003141552
020 $a 9781000366754 (electronic bk.)
020 $a 1000366758 (electronic bk.)
020 $a 9781000366822 (electronic bk.)
020 $a 1000366820 (electronic bk.)
020 $a 9780367693718
035 $a (OCoLC)1221018654
035 $a (OCoLC-P)1221018654
035 $a 9781003141556
040 $a OCoLC-P $b eng $c OCoLC-P
041 0 $a eng
050 0 0 $a HD2741
082 0 0 $a 658.15/12 $2 23
100 1 $a Girella, Laura. $3 3675933
245 1 0 $a Integrated reporting and corporate governance $h [electronic resource] : $b boards, long-term value creation, and the new accountability / $c Laura Girella.
260 $a Abingdon, Oxon ; $a New York, NY : $b Routledge, $c 2021.
300 $a 1 online resource
505 0 $a Corporate governance and integrated reporting : an international perspective -- Corporate governance and voluntary disclosure : a review of the literature -- From theory to practice : board characteristics, financial performance, and the adoption of integrated reporting.
520 $a "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 beingpaid 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 havebeen changed towards the recognition and inclusion of this innovative, non-financial language. In academic research, the influence of corporate governance variables vis-?-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 analysisofthe 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"-- $c Provided by publisher.
650 0 $a Corporate governance. $3 549410
650 0 $a Boards of directors. $3 721647
650 0 $a Corporation reports. $3 647518
650 0 $a Disclosure in accounting. $3 658658
655 4 $a Electronic books. $2 lcsh $3 542853
856 4 0 $u https://www.taylorfrancis.com/books/9781003141556