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Improving Corporate Reporting


Improving Corporate Reporting
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Building Public Trust


Building Public Trust
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Author : Samuel A. DiPiazza
language : en
Publisher: Wiley
Release Date : 2002

Building Public Trust written by Samuel A. DiPiazza and has been published by Wiley this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Business & Economics categories.


"In this new book, written as these events have unfolded, the CEO of PricewaterhouseCoopers and a former Harvard Business School professor put before us their recommendations for addressing the crisis. Take the journey with them, from pioneering concepts to pioneering technology. Their views build on a decade of research, analysis, and dialogue with business leaders assembled by a team of the profession's finest thinkers."--BOOK JACKET.



Corporate Financial Reporting And Performance


Corporate Financial Reporting And Performance
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Author : Önder Kaymaz
language : en
Publisher: Springer
Release Date : 2015-11-05

Corporate Financial Reporting And Performance written by Önder Kaymaz and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-11-05 with Business & Economics categories.


Globalization and the accompanying investment facilities available have resulted in rapid popularity for international financial reporting standards (IFRS). However, differences often exist in terms of what firms report, and once inconsistency between tax regulations and financial reporting regulations occur, differences between taxable and accounting practices are inevitable. This book introduces a new approach to corporate financial reporting by investigating goal incongruence (GING) in the context of the principal and agent (PA) setting. The authors argue that improving the method for the disclosure of information would not only increase the quality of corporate financial information and reporting but also reduce the possibility of any GING arising. This book presents the financial implications of international accounting and financial reporting standards (IAS and IFRS), presenting numerous real-life situations, cases, examples and implications to reveal how GING might influence the implementation of corporate financial reporting of profit volumes and sizes, which are the leading drivers of and widely accepted proxies for corporate financial performance.



Better Corporate Reporting


Better Corporate Reporting
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Author : Carol Adams
language : en
Publisher: Routledge
Release Date : 2017-09-29

Better Corporate Reporting written by Carol Adams and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-29 with Business & Economics categories.


Better Corporate Reporting outlines the latest frameworks for enhancing non-financial and sustainability reporting. It shows you how to integrate non-financial data into your reporting and overall strategy, creating long-term value, trust and transparency. It includes guides to: the International Integrated Reporting Council's new framework; the Global Reporting Initiative's G4 framework; and a detailed look at the concept at the heart of both of these new frameworks, materiality. It is the compilation of 3 bestselling sustainability guides on sustainability reporting.Understanding Integrated Reporting provides a practical and expert distillation of the new IR framework released by the International Integrated Reporting Council in December 2013. It explains what IR is and how to do it; how it links with other reporting frameworks and what it means in terms of thinking and processes. You'll also get a clear business case for IR and insights and best practice examples from leading integrated reporters. The Global Reporting Initiative (GRI) G4 Sustainability Reporting Framework was launched in May 2013. In Understanding G4, corporate reporting veteran Elaine Cohen presents an easy-to-follow review of everything any organization needs to know to decide whether to use the G4 Framework and if so, how. Materiality is the lynch-pin that can align your sustainability initiatives with your overall strategy. Making Sustainability Matter shows you how to identify your organization's most material sustainability issues, allocate resources to sustainability initiatives for optimal returns; connect your communications and reporting to materiality, and; clarify which issues are important to your stakeholders. Materiality is a core concept in both the GRI's new G4 framework the IIRC's new Integrated Reporting framework.



Disruption In Financial Reporting


Disruption In Financial Reporting
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Author : Krish Bhaskar
language : en
Publisher: Routledge
Release Date : 2021-01-21

Disruption In Financial Reporting written by Krish Bhaskar and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-01-21 with Business & Economics categories.


Since the global financial crisis of 2007–8, new laws and regulations have been introduced with the aim of improving the transparency in financial reporting. Despite the dramatically increased flow of information to shareholders and the public, this information flow has not always been meaningful or useful. Often it seems that it is not possible to see the wood for the trees. Financial scalds continue, as Wirecard, NMC Health, Patisserie Valerie, going back to Carillion (and many more) demonstrate. Financial and corporate reporting have never been so fraught with difficulties as companies fail to give guidance about the future in an increasingly uncertain world aided and abetted by the COVID-19 pandemic. This concise book argues that the changes have simply masked an increase in the use of corporate PR, impression management, bullet points, glossy images, and other simulacra which allow poor performance to be masked by misleading information presented in glib boilerplate texts, images, and tables. The tone of the narrative sections in annual reports is often misleading. Drawing on extensive research and interviews with insiders and experts, this book charts what has gone wrong with financial reporting and offers a range of solutions to improve information to both investors and the public. This provides a framework for a new era of forward-looking corporate reporting and guidance based on often conflicting multiple corporate goals. The book also examines and contrasts the latest thinking by the regularity authorities. Providing a compelling exploration of the industry’s failings and present difficulties, and the impact of future disruption, this timely, thought-provoking book will be of great interest to students, researchers, and professionals as well as policy makers in accounting, financial reporting, corporate reporting, financial statement analysis, and governance.



Corporate Narrative Reporting


Corporate Narrative Reporting
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Author : Mahmoud Marzouk
language : en
Publisher: Taylor & Francis
Release Date : 2022-10-13

Corporate Narrative Reporting written by Mahmoud Marzouk and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-10-13 with Business & Economics categories.


This book presents a comprehensive and expert-led insight into the role, types, practises and determinants of corporate narrative reporting (CNR). It provides a detailed overview of the importance of narrative disclosure in understanding the full annual report and, consequently, company performance and future prospects. CNR comprises integral information presented in the front half of the annual report, which helps to tell the full story of a business, providing a comprehensive overview and understanding of both its past and future performance. Supported with illustrative tables and figures throughout, this volume contains a plethora of carefully selected chapters, featuring the analytical insight of knowledgeable academics and researchers from all over the world. Using different data collection and analysis methods, it links and advances theory and practice in the disclosure and presentation of non-financial information in annual reports and other disclosure channels. The book is logically structured into four parts: Narrative Reporting: The State of the Art Empirical Research on Narrative Reporting Narrative Sustainability Reporting Narrative Reporting in Times of Crisis Providing a global insight into CNR in practice, Corporate Narrative Reporting is an invaluable resource for both students and practitioners interested or involved in preparing, reviewing/auditing, analysing and understanding annual reports. It should also be of particular interest to policymakers, regulators and investors.



Business Sustainability


Business Sustainability
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Author : Zabihollah Rezaee
language : en
Publisher: Routledge
Release Date : 2017-09-08

Business Sustainability written by Zabihollah Rezaee and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-08 with Business & Economics categories.


Business sustainability has advanced from greenwashing and branding to being a business imperative. Stakeholders, including shareholders, demand, regulators require, and companies now need to report their sustainability performance. No longer is this a choice for businesses. A decade ago, fewer than 50 companies released sustainability reports, and now more 8,000 global public companies disclose sustainability performance information on some or all five economic, governance, social, ethical, and environmental (EGSEE) dimensions of sustainability performance, and this trend is expected to continue. Indeed, more than 6,000 European public companies would be required to disclose their environmental, social, governance and diversity information for their 2017 reporting year. However, the proper determination of sustainability performance, accurate and reliable reporting and independent assurance of sustainability information remain major challenges for organizations of all types and sizes. Through reading this book, you will: Identify sustainability strategies to create innovation in new products, services, energy-efficiency, environmental facilities and green initiatives. Understand the role and responsibilities of all participants in the corporate reporting process, including directors, officers, internal auditors, external auditors, legal counsel, and investors. See ways to improve public trust, investor confidence, business reputation, employee satisfaction, corporate culture, social responsibility and environmental performance. Learn all five economic, governance, social, ethical and environmental (EGSEE) dimensions of sustainability performance separately and their integrated and interactive effects on achieving the goal of creating sustainable value for all stakeholders, including shareholders. Learn how to adopt best practices in sustainability development and performance, and deliver effective integrated sustainability reporting and assurance.



Corporate Reporting And Company Law


Corporate Reporting And Company Law
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Author : Charlotte Villiers
language : en
Publisher: Cambridge University Press
Release Date : 2006-06-01

Corporate Reporting And Company Law written by Charlotte Villiers and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-06-01 with Law categories.


The importance of disclosure as a regulatory device in company law is widely recognized. This book explores the disclosure requirements of companies in their reporting activities, and seeks to bring together the main features of the reporting system. The book considers the theoretical basis of the corporate reporting system and describes the regulatory framework for that system. It explores financial reporting and 'narrative' reporting, highlighting the fact that financial reporting requirements are more substantially developed than narrative reporting requirements - a consequence of the shareholder-centred vision that persists in company law. The roles of those responsible for providing corporate reports and those entitled to receive such information are examined. The book concludes with some broad suggestions for future development, with particular focus on the need to recognize the relevance of the communicative role of corporate reporting. The use of new technology also presents both challenges and opportunities for improving the regime.



Business Sustainability In Asia


Business Sustainability In Asia
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Author : Zabihollah Rezaee
language : en
Publisher: John Wiley & Sons
Release Date : 2019-02-27

Business Sustainability In Asia written by Zabihollah Rezaee and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-02-27 with Business & Economics categories.


Get familiar with business sustainability in Asia Business Sustainability in Asia offers 12 chapters that cover different aspects of business sustainability with a keen focus on its implications in Asia. Anyone who is involved with business sustainability and corporate governance, the financial reporting process, investment decisions, legal and financial advising, assurance functions, and corporate governance education will be interested in this book. It examines business sustainability performance, reporting and assurance and their integration into strategy, governance, risk assessment, performance management, and the reporting process of disclosing governance, ethics, social, environmental, and economic sustainable performance. The book also highlights how people, businesses, and resources collaborate in a business sustainability and accountability model. • Develop an awareness and understanding of the main themes, perspectives, frameworks, and issues pertaining to corporate governance and business sustainability in Asia • Covers a variety of issues relevant to business sustainability in Asia • Authored by an expert who has written extensively on the subject • Understand why organizations worldwide recognize the importance of sustainability performance If you’re a business leader, executive, auditor, or student looking to familiarize yourself with this emerging subject, Business Sustainability in Asia has you covered.



Performance Based Reporting


Performance Based Reporting
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Author : Hans V.A. Johnsson
language : en
Publisher: John Wiley & Sons
Release Date : 2005-10-10

Performance Based Reporting written by Hans V.A. Johnsson and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-10-10 with Business & Economics categories.


The successfully proven alternative system for relevant businessreporting through performance management Performance-Based Reporting shows businesses howtraditional accounting fails to provide meaningful measures forperformance and presents radically innovative and thoroughly testedmethods for performance-oriented management, assessment, andreporting. Twenty-five years in the making, this helpful book alsopresents The Baseline Approach to management, assessment, andreporting-composed of eighty-percent accounting-free methods. Performance-Based Reporting presents the culmination ofintense experiments involving more than 1,500 businesses and over4,000 executives. It definitively proves the need for new tools forrealistic business planning and management in an unpredictableworld. These tools already exist, and this helpful guide walksreaders through the process of implementing them to help firmsimprove their ability to predict the direction they should take inthe future.



Improving Business Reporting A Customer Focus


Improving Business Reporting A Customer Focus
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Author : American Institute of Certified Public Accountants. Special Committee on Financial Reporting
language : en
Publisher: American Institute of Certified Public Accountants (AICPA)
Release Date : 1994

Improving Business Reporting A Customer Focus written by American Institute of Certified Public Accountants. Special Committee on Financial Reporting and has been published by American Institute of Certified Public Accountants (AICPA) this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Business & Economics categories.