Corporate Narrative Reporting -

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Editeur : Routledge

Langue : Anglais

Parution : 01/10/2022

Format : Moyen, de 350g à 1kg

Nombre de pages : 408.0

Expédition : 744

Dimensions : 23.4 x 15.6 x 2.6

ISBN : 0367558440

Résumé :
This book presents a comprehensive and expert-led insight into the role, types, practices and determinants of corporate narrative reporting (CNR). It provides a detailed overview of the importance of narrative disclosure in understating the full annual report and, consequently, company performance and future prospects....

Biographie:

Mahmoud Marzouk, PhD, is a Lecturer in Accounting and Finance at the University of Leicester, and a Lecturer in Accounting and Auditing at Menoufia University, Egypt (on leave). He completed his master's (MRes) and PhD degrees at the University of York. Marzouk has an extensive teaching and research experience in Egypt and the UK. His research interests lie primarily in the areas of corporate risk disclosure and narrative reporting. Marzouk is a Certified Management and Business Educator and a Fellow of the UK Higher Education Academy. He has also acted as a reviewer for several journals, and an external examiner and reviewer for a number of UK universities.

Khaled Hussainey is a Professor and Research Lead of Accounting and Financial Management at the Faculty of Business and Law, University of Portsmouth. He has over 25 years of teaching and research experience at both undergraduate and postgraduate levels. Hussainey has a growing research reputation in the field of accounting and finance. He has been featured in the list of World Ranking of Top 2% Researchers in the 2021 database (published: 19 October 2021) created by experts at Stanford University, USA. He has published about 150 articles in peer-reviewed journals and has written a number of book chapters and edited a textbook on corporate governance in emerging economies.

Sommaire:

Introduction. Part 1: Narrative Reporting: The State of the Art. 1. Corporate Narrative Reporting: Nature and Related Costs. 2. Searching for Regulation in Corporate Narrative Reporting for Charitable Organisations in the past: A Historical Exploration in Italy and the UK. 3. Forward-Looking Disclosure: Nature, Determinants and Consequences. 4. Risk Reporting Quality: A Review of Current Practices, Trends and Future Directions for Research. 5. Corporate Governance and Narrative Disclosure Features: A Literature Review. 6. Extended Auditor Reports and Key Audit Matters Disclosure as Complements to Corporate Narrative Reporting. Part 2: Empirical Research on Narrative Reporting. 7. The Readability of Narrative Disclosures and Earnings Management: Empirical Evidence from the GCC Banking Sector. 8. The Determinants of Forward-Looking Narrative Reporting in Annual Reports of Emerging Countries: Evidence from India. 9. A Comparison of Integrated Reporting Practices in Japan and the UK. 10. Disclosure Trends in Intellectual Capital Disclosure: A Focus on the Asian Markets. 11. Do Integrated Financial and Extra-Financial Narrative Disclosures in the Management Commentary affect Firm Valuation? International Evidence. Part 3: Narrative Sustainability Reporting. 12. An Exploratory Study on Climate-related Financial Disclosures: International Evidence. 13. Corporate Social and Environmental Responsibility Disclosure: A Literature Review with a Particular Emphasis on China and Social Media Disclosure. 14. Accounting for Sustainable Development (ASD) Practices: Theoretical Emergence and Development. 15. The Relationships between Corporate Narrative Reporting Practices and Sustainable Business Models. Part 4: Narrative Reporting in Times of Crisis. 16. Changes in Governance of Corporate Risks: Evidence from British Petroleum's Response to the Deepwater Horizon Incident through Narrative Reporting. 17.Examining the Directors' Remuneration Reports: The case of Thomas Cook. 18. Digital Narrative Reporting and Legitimation Tactics in Dieselgate Time(s). 19. A Content Analysis of Narrative COVID-19 Disclosure in Omani Islamic Banks.