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© 2020

The Evolution of Corporate Disclosure

Insights on Traditional and Modern Corporate Communication

Book
  • 2.1k Downloads

Part of the Contributions to Management Science book series (MANAGEMENT SC.)

Table of contents

  1. Front Matter
    Pages i-ix
  2. Alessandro Ghio, Roberto Verona
    Pages 1-16
  3. Alessandro Ghio, Roberto Verona
    Pages 17-54
  4. Alessandro Ghio, Roberto Verona
    Pages 55-100
  5. Alessandro Ghio, Roberto Verona
    Pages 101-148
  6. Alessandro Ghio, Roberto Verona
    Pages 149-168
  7. Alessandro Ghio, Roberto Verona
    Pages 169-183

About this book

Introduction

This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of corporate communication, in particular social media. It also includes empirical analyses that shed further light on the impact of voluntary communication, i.e. social and environmental reporting and corporate social media communication, on managerial and investment decisions. Lastly, it discusses new directions for accounting and corporate governance research on the theoretical and empirical challenges of corporate disclosure. Offering a wealth of relevant and timely advice, the book will help regulators design policies that allow businesses to overcome current and emerging economic, social, and technological challenges.

Keywords

Corporate governance and communications Social and environmental reporting Corporate social media communication Investment decisions GAAP reporting IFRS reporting Intellectual capital reporting

Authors and affiliations

  1. 1.Department of AccountingMonash UniversityCaulfield East - MelbourneAustralia
  2. 2.Department of Economics and ManagementUniversity of PisaPisaItaly

About the authors

Alessandro Ghio is an Assistant Professor in Accounting at Monash University (Australia). His research focuses on issues in financial reporting quality, corporate social media communication, the sociology of the accounting profession.

Roberto Verona is an Associate Professor of Accounting at the Department of Management and Economics, University of Pisa (Italy), certified tax advisor and auditor. His main research interests are in financial statement policies, extraordinary operations, gambling and the history of accounting.

Bibliographic information

  • Book Title The Evolution of Corporate Disclosure
  • Book Subtitle Insights on Traditional and Modern Corporate Communication
  • Authors Alessandro Ghio
    Roberto Verona
  • Series Title Contributions to Management Science
  • Series Abbreviated Title Contributions to Management Science
  • DOI https://doi.org/10.1007/978-3-030-42299-8
  • Copyright Information Springer Nature Switzerland AG 2020
  • Publisher Name Springer, Cham
  • eBook Packages Business and Management Business and Management (R0)
  • Hardcover ISBN 978-3-030-42298-1
  • Softcover ISBN 978-3-030-42301-8
  • eBook ISBN 978-3-030-42299-8
  • Series ISSN 1431-1941
  • Series E-ISSN 2197-716X
  • Edition Number 1
  • Number of Pages IX, 183
  • Number of Illustrations 16 b/w illustrations, 0 illustrations in colour
  • Topics Corporate Governance
    Corporate Communication/Public Relations
    Capital Markets
  • Buy this book on publisher's site
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Finance, Business & Banking