嶺東科技大學 |

[NT 42591] Language: 簡体中文

[NT 5635] Back

[NT 59884] Switch To: [NT 5556] Labeled | [NT 5559] MARC Mode | [NT 33762] ISBD

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

[NT 42944] Record Type:	[NT 1579] Language materials, printed : [NT 40817] monographic
[NT 47348] Title Information:	boards, long-term value creation, and the new accountability
[NT 47261] Author:	GirellaLaura,
[NT 47351] Place of Publication:	Abingdon, Oxon
[NT 47263] Published:	Routledge;
[NT 47352] Year of Publication:	2021
[NT 47264] Description:	xii, 104 p.ill. : 23 cm;
[NT 47266] Subject:	Boards of directors. -
[NT 47266] Subject:	Corporate governance. -
[NT 47266] Subject:	Corporation reports. -
[NT 47266] Subject:	Disclosure in accounting. -
[NT 51398] Summary:	"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 being paid 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 have been changed towards the recognition and inclusion of this innovative, non-financial language. In academic research, the influence of corporate governance variables vis-�a-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 analysis of the 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"--Provided by publisher.
[NT 50961] ISBN:	978-0-367-69371-8bound
[NT 60779] Content Note:	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.

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

Integrated reporting and corporate governance : boards, long-term value creation, and the new accountability / Laura Girella - Abingdon, Oxon : Routledge, 2021. - xii, 104 p. ; ill. ; 23 cm.
Corporate governance and integrated reporting : an international perspective.
Includes bibliographical references and index..
ISBN 978-0-367-69371-8
Boards of directors.Corporate governance.Corporation reports.Disclosure in accounting.

Integrated reporting and corporate governance : boards, long-term value creation, and the new accountability
LDR:02513cam a2200181 450 001 341615
005 20201117042632.0
010 1 $a 978-0-367-69371-8 $b bound $d NT$1501
100 $a 20210817d2021 k y0engy50 b
102 $a gb
105 $a y a 001yy
200 1 $a Integrated reporting and corporate governance $e boards, long-term value creation, and the new accountability $f Laura Girella
210 $a Abingdon, Oxon $d 2021 $c Routledge
215 1 $a xii, 104 p. $d 23 cm $c ill.
320 $a Includes bibliographical references and index.
327 1 $a Corporate governance and integrated reporting : an international perspective $a Corporate governance and voluntary disclosure : a review of the literature $a From theory to practice : board characteristics, financial performance, and the adoption of integrated reporting.
330 $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 being paid 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 have been changed towards the recognition and inclusion of this innovative, non-financial language. In academic research, the influence of corporate governance variables vis-�a-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 analysis of the 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"--Provided by publisher.
606 # $a Boards of directors. $3 108953
606 # $a Corporate governance. $3 98704
606 # $a Corporation reports. $3 67070
606 # $a Disclosure in accounting. $3 77316
676 $a 658.1512
700 1 $a Girella $b Laura $3 414050
801 0 $a tw $b 嶺東科技大學圖書館