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Introduction

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The Evolution of Corporate Disclosure

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

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Abstract

Corporate reporting is at the core of business decisions. It allows organizations to support their decision-making process and externally communicate their decisions and performance. Over the last couple of decades, corporate reporting has also become extremely dynamic. This chapter provides the theoretical foundations for a critical analysis of how the content and form of corporate reporting evolved. This chapter also describes the methodological approach that the authors adopted, highlighting the importance of mixing theoretical and empirical analyses to identify research gaps and future research avenues. This chapter then discusses this study’s key audience, such as academics, corporate stakeholders, practitioners, standard-setters, policymakers, and regulators. To conclude, the authors briefly present the structure of the remaining chapters.

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Notes

  1. 1.

    In this book, the authors use the terms “disclosure” and “reporting” interchangeably.

  2. 2.

    In line with several historical studies, the authors do not translate the term azienda, because of its specificities that does not allow finding a matching translation in English (Ferramosca 2019). Zappa (1956) defines azienda as “the economic institution destined to last for the satisfaction of human needs by organising and carrying out—in continuous coordination—the production or procurement and consumption of wealth” (p. 37). Amongst others, see, for example Antonelli (2004), Capalbo and Clarke (2006), Alexander and Servalli (2011), Sargiacomo et al. (2012), and Coronella (2014).

  3. 3.

    Ferramosca and Ghio (2018) translated this quotation from Italian.

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Authors and Affiliations

  1. Department of Accounting, Monash University, Caulfield East - Melbourne, VIC, Australia

    Alessandro Ghio

  2. Department of Economics and Management, University of Pisa, Pisa, Italy

    Roberto Verona

Authors
  1. Alessandro Ghio
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  2. Roberto Verona
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Ghio, A., Verona, R. (2020). Introduction. In: The Evolution of Corporate Disclosure. Contributions to Management Science. Springer, Cham. https://doi.org/10.1007/978-3-030-42299-8_1

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