Download or read book Accounting for the Environment written by Martin Freedman and published by Emerald Group Publishing. This book was released on 2014-10-10 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advances in Environmental Accounting and Management aims to enhance the understanding of global environmental issues and improve environmental performance and disclosures.
Download or read book Regulation of Finance and Accounting written by David Procházka and published by Springer Nature. This book was released on 2022-10-27 with total page 462 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edition provides a mix of research perspectives to examine the economic and non-economic outcomes of global developments in financial regulation, monetary and fiscal measures, or sustainable development, with a tailored focus on specifics in emerging and transitioning countries. The volume combines a mix of approaches to investigate relevant newly emerged topics (e.g., economics of emissions, corporate social responsibility reporting) as well as traditional issues requiring new approaches (e.g., exchange rate mechanisms, investment strategies, the impact of corporate reporting on economic fundamentals). Such a comprehensive view of contemporary economic phenomena makes the volume attractive not only to academia, but also to regulators and policymakers, when deliberating on the potential outcomes of competing regulatory mechanisms.
Download or read book Performance Measurement and Management Control written by Marc J. Epstein and published by Emerald Group Publishing. This book was released on 2016-07-11 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 31 of Studies in Managerial and Financial Accounting (SMFA) covers contemporary issues in performance measurement and management control.
Download or read book Crisis Globalization and Governance written by Nehme Azoury and published by Cambridge Scholars Publishing. This book was released on 2014-08-20 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: In these constantly challenging times, business practices that were once considered successful, applicable and rewarding are questioned by the implications of increased globalization. National, regional and international market crises have raised the barriers for a necessary implementation of practices related, but not limited, to ethics and governance. In this spirit, this book tackles a potential and desirable way of reinventing and implementing specific types of governance (both at the private and public levels), in order to reorient the current globalization process in a safer and much more efficient way. It is grounded mainly in three disciplines: the first is the economic sciences, given the book’s concern with microeconomic regulation and economic regulation. The second, the business sciences field, allows for the discussion of strategies of relocalization of businesses, social governance and its impact on organizations, the management of information, and disclosure. The final area of study detailed in the book is the political and administrative field, as it sheds light on the public dimension of governance in the educational sector. In short, this book provides strategies for the promotion or restoration of public interest and social democracy.
Download or read book Investor Protection and Corporate Governance written by Alberto Chong and published by World Bank Publications. This book was released on 2007-06-26 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Investor Protection and Corporate Governance' analyzes the impact of corporate governance on firm performance and valuation. Using unique datasets gathered at the firm-level the first such data in the region and results from a homogeneous corporate governance questionnaire, the book examines corporate governance characteristics, ownership structures, dividend policies, and performance measures. The book's analysis reveals the very high levels of ownership and voting rights concentrations and monolithic governance structures in the largest samples of Latin American companies up to now, and new data emphasize the importance of specific characteristics of the investor protection regimes in several Latin American countries. By and large, those firms with better governance measures across several dimensions are granted higher valuations and thus lower cost of capital. This title will be useful to researchers, policy makers, government officials, and other professionals involved in corporate governance, economic policy, and business finance, law, and management.
Download or read book Corporate Narrative Reporting written by Mahmoud Marzouk and published by Taylor & Francis. This book was released on 2022-10-13 with total page 406 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Feminine Leadership Or How to Succeed in Business Without Being One of the Boys written by Marilyn Loden and published by Crown. This book was released on 1985 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Business Innovation and Development in Emerging Economies written by Irwan Trinugroho and published by CRC Press. This book was released on 2019-05-16 with total page 700 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business Innovation driven by the advancement of technology has dramatically changed the business landscape over recent years, not only in advanced countries but also in emerging markets. It is expected that business innovation could help achieve economic inclusion, which has been a global initiative over the last decade, creating opportunities for all people to benefit from the economic development. These proceedings provide an outlet for discussing the importance of business innovation, especially in emerging countries in helping to reach inclusive economies. The papers cover the subject areas management, accounting, finance, economics and social sciences.
Download or read book Earnings Management written by Joshua Ronen and published by Springer Science & Business Media. This book was released on 2008-08-06 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Download or read book Corporate Governance Capital Markets in Eurasia Two Decades of Reform written by OECD and published by OECD Publishing. This book was released on 2013-09-12 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report sets out the shared view of 12 Eurasian countries on priorities and recommendations to improve their corporate governance and spur capital market development and economic growth.
Download or read book Reporting Non GAAP Financial Measures written by Nicola Moscariello and published by Cambridge Scholars Publishing. This book was released on 2019-11-25 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: The use of alternative performance indicators (APMs) (also known as ‘Non-GAAP’ earnings) is a widespread phenomenon, and the increased reliance on APMs has recently triggered a strong debate among regulators, managers and investors on the nature of these ‘tailored’ earnings and on the economic reasons behind them. On one hand, APMs might reflect managers’ attempt to offer useful information to predict companies’ future sustainable cash-flows and earnings (information hypothesis), while, on the other, the non-standardized nature of these metrics impacts on the comparability of the financial results, and reduces the reliability and the faithful representation of financial information (opportunistic hypothesis). By collecting several theoretical and empirical contributions on APMs, this book provides a number of interesting and useful insights on the economics of APMs and their impact on financial markets.
Download or read book Entrepreneurship written by Ladislav Mura and published by BoD – Books on Demand. This book was released on 2018-01-24 with total page 474 pages. Available in PDF, EPUB and Kindle. Book excerpt: In context of entrepreneurship, this book was motivated by a desire of a team of well-known authors. The book consists of 23 closely related thematic contributions, which fall into 4 separate sections: Interactions between Economy and Entrepreneurship; Innovation in Entrepreneurship and Economic Growth; Current Trends in Family Business, Social Entrepreneurship and Responsibility; and The Role of Human Resource Management, Education and Gender in Entrepreneurship. Authors-contributors have submitted the results of their recent research and presented essential findings about the decision-making process of entrepreneurs in order to maintain their businesses competitive. The reader can get an insight into the selection of the best scientific contributions that have been reviewed and ready for debate. Our piece of work, Entrepreneurship: Development Tendencies and Empirical Approach, has interdisciplinary features. This work by authors from different countries - Finland, Germany, Czech Republic, Slovakia, Italy, Spain, Turkey and Malaysia - is dedicated to readers providing up-to-date research data and background for further research as well as implementation techniques in business practice.
Download or read book Social Audit Regulation written by Mia Mahmudur Rahim and published by Springer. This book was released on 2015-05-11 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book takes the concept of social audit and lifts it beyond the role of functioning largely as a management tool. The book proposes a system in which social audit is regulated so as to provide a mechanism for effectively promoting corporate accountability in society. Taking this as its theme, this book provides both a conceptual explanation of the developmental perspectives of social audit regulation and empirical evidence of the impact of social audit practice from different parts of the world. It is the first book to explore the issues and challenges related to the development of effective social audit regulation.
Download or read book Handbook of Corporate Finance written by Bjørn Espen Eckbo and published by Elsevier. This book was released on 2007-05-21 with total page 559 pages. Available in PDF, EPUB and Kindle. Book excerpt: Judging by the sheer number of papers reviewed in this Handbook, the empirical analysis of firms' financing and investment decisions—empirical corporate finance—has become a dominant field in financial economics. The growing interest in everything "corporate is fueled by a healthy combination of fundamental theoretical developments and recent widespread access to large transactional data bases. A less scientific—but nevertheless important—source of inspiration is a growing awareness of the important social implications of corporate behavior and governance. This Handbook takes stock of the main empirical findings to date across an unprecedented spectrum of corporate finance issues, ranging from econometric methodology, to raising capital and capital structure choice, and to managerial incentives and corporate investment behavior. The surveys are written by leading empirical researchers that remain active in their respective areas of interest. With few exceptions, the writing style makes the chapters accessible to industry practitioners. For doctoral students and seasoned academics, the surveys offer dense roadmaps into the empirical research landscape and provide suggestions for future work.*The Handbooks in Finance series offers a broad group of outstanding volumes in various areas of finance*Each individual volume in the series should present an accurate self-contained survey of a sub-field of finance*The series is international in scope with contributions from field leaders the world over
Download or read book Determinants of Board Members Financial Expertise Empirical Evidence from France written by Thomas Jeanjean and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Very few countries require directors to be financially literate. This article investigates the determinants of boards' financial expertise using a sample of 95 non-financial French listed firms. We construct a measure of financial expertise based on educational and career background data for 943 individuals occupying 1,140 posts in our sample and explore the determinants of average per-firm financial expertise using a Tobit analysis. We find that average financial expertise is negatively associated with board type (two-tier versus one-tier) and growth opportunities and positively associated with board independence, ownership concentration, and institutional ownership. These findings are robust to sensitivity analyses.
Download or read book Risk Management and Corporate Governance written by Organization for Economic Cooperation and Development and published by OCDE. This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This sixth peer review of the OECD Principles of Corporate Governance analyses the corporate governance framework and practices relating to corporate risk management, in the private sector and in state-owned enterprises. The review covers 26 jurisdictions and is based on a general survey of all participating jurisdictions in December 2012, as well as an in-depth review of corporate risk management in Norway, Singapore and Switzerland. The report finds that while risk-taking is a fundamental driving force in business and entrepreneurship, the cost of risk management failures is often underestimated, both externally and internally, including the cost in terms of management time needed to rectify the situation. The reports thus concludes that corporate governance should ensure that risks are understood, managed, and, when appropriate, communicated.
Download or read book Corporate Finance written by Stefan Cristian Gherghina and published by MDPI. This book was released on 2021-05-18 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book comprises 19 papers published in the Special Issue entitled “Corporate Finance”, focused on capital structure (Kedzior et al., 2020; Ntoung et al., 2020; Vintilă et al., 2019), dividend policy (Dragotă and Delcea, 2019; Pinto and Rastogi, 2019) and open-market share repurchase announcements (Ding et al., 2020), risk management (Chen et al., 2020; Nguyen Thanh, 2019; Štefko et al., 2020), financial reporting (Fossung et al., 2020), corporate brand and innovation (Barros et al., 2020; Błach et al., 2020), and corporate governance (Aluchna and Kuszewski, 2020; Dragotă et al.,2020; Gruszczyński, 2020; Kjærland et al., 2020; Koji et al., 2020; Lukason and Camacho-Miñano, 2020; Rashid Khan et al., 2020). It covers a broad range of companies worldwide (Cameroon, China, Estonia, India, Japan, Norway, Poland, Romania, Slovakia, Spain, United States, Vietnam), as well as various industries (heat supply, high-tech, manufacturing).
