Download or read book Accounting and Business Economics written by Yuri Biondi and published by Routledge. This book was released on 2013 with total page 531 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.
Download or read book The Evolution of Corporate Disclosure written by Alessandro Ghio and published by Springer Nature. This book was released on 2020-04-02 with total page 193 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Improving Business Reporting written by Giovanni Frattini and published by Giuffrè Editore. This book was released on 2007 with total page 846 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The History and Tradition of Accounting in Italy written by David Alexander and published by Routledge. This book was released on 2017-07-06 with total page 437 pages. Available in PDF, EPUB and Kindle. Book excerpt: Italian accounting has a long and honourable tradition of theoretical and applied analysis of the accounting and reporting function, perceived and defined much more broadly than in the Anglo-Saxon tradition. The high point of this perhaps, is the creation of what is known as Economia Aziendale (EA). The antecedents, genesis and later developments are presented here in detail by highly knowledgeable specialists in the field. EA takes as a prerequisite the necessity of the business (entity/azienda) to ensure its own long-run survival. This requires that the necessary resources are retained and preserved, so operating capital maintenance, by definition future-oriented, is essential. It requires a focus on the particular business organization, entity-specific and consistent with today's notion of the business model. Entity-specific information relevant to current and future cash flows is a necessary pre-requisite for ensuring long-run survival, which historical cost accounting, or fair value (being market-specific not entity-specific) satisfactorily achieve. Flexibility of valuation and of reporting, always relevant to the specific asset at the specific time in the specific place, is a necessary condition for effective management. This is exactly the focus of EA and its analysis and tradition. Scholars and advanced students of international regulation and accounting, as well as accounting history, will find this an invaluable guide to a vibrant, scholarly tradition of great practical relevance today.
Download or read book Mathematical Statistical Models and Qualitative Theories for Economic and Social Sciences written by Šárka Hošková-Mayerová and published by Springer. This book was released on 2017-06-20 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a broad spectrum of problems related to statistics, mathematics, teaching, social science, and economics as well as a range of tools and techniques that can be used to solve these problems. It is the result of a scientific collaboration between experts in the field of economic and social systems from the University of Defence in Brno (Czech Republic), G. d’Annunzio University of Chieti-Pescara (Italy), Pablo de Olavid eUniversity of Sevilla (Spain), and Ovidius University in Constanţa, (Romania). The studies included were selected using a peer-review process and reflect heterogeneity and complexity of economic and social phenomena. They and present interesting empirical research from around the globe and from several research fields, such as statistics, decision making, mathematics, complexity, psychology, sociology and economics. The volume is divided into two parts. The first part, “Recent trends in mathematical and statistical models for economic and social sciences”, collects papers on quantitative matters, which propose mathematical and statistical models for social sciences, economics, finance, and business administration. The second part, “Recent trends in qualitative theories for economic and social sciences”, includes papers on qualitative matters, which discuss social, economic, and teaching issues. It is an ideal reference work for all those researchers interested in recent quantitative and qualitative tools. Covering a wide range of topics, it appeals in equal measure to mathematicians, statisticians, sociologists, philosophers, and specialists in the fields of communication, social and political sciences.
Download or read book National Supervision and Income Smoothing in Banks Annual Reports written by Costanza Di Fabio and published by Springer Nature. This book was released on 2021-05-17 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with the debated relationship between the characteristics of national supervision and manipulative practices in banks’ annual reports, with a specific focus on income smoothing. The issue is quite challenging as, since the 2008 financial crisis, governmental bodies and regulators have stressed the crucial role of supervision for bank transparency purposes, but the effect of supervision on accounting manipulation is still discussed. Focusing on European banks, the book investigates whether the characteristics of national supervision affect bank propensity to smooth income, also considering the potential role of bank business models. By exploring a broad range of national supervision’s characteristics, the book presents a comprehensive view on the influence of country-level institutional settings on a form of earnings management widely used across the banking industry.
Download or read book Compendio sulla normativa relativa ai compensi degli amministratori e dei manager aziendali 2012 written by Guido Cutillo and published by FrancoAngeli. This book was released on 2012 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Management and Valuation of Heritage Assets written by Loris Landriani and published by Springer Science & Business Media. This book was released on 2013-10-29 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: The valuation of Heritage Assets (HA), which are a vital resource for the non-profit public or private organizations operating in the heritage sector is on the one hand sometimes difficult to do, and on the other, can be excessively costly with respect to the correlated disclosure benefits. The growing application of the (full or modified) accrual basis of accounting in the public and non-profit sectors has extended and reanimated this issue. This book applies the comparative method, in order to provide new information on the analyzed subject. Specifically, after having investigated the different theoretical and technical proposals, it compares the reporting behavior of significant cases of Italian and American public and private organizations, coming from different cultural and management approaches. Proposing a link between the managerial and reporting issues of the organizations involved in the management and maintenance of heritage assets, this book is crucial in the task to optimize the performance of organizations in this sector.
Download or read book Creazione di valore corporate governance e informativa societaria written by Piero Mella and published by Giuffrè Editore. This book was released on 2007 with total page 924 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Sustainability written by Paolo Tenuta and published by Springer Nature. This book was released on 2022-09-26 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book introduces readers to the main types of corporate sustainability practices. The first section examines both the ratings provided by international agencies and the various ESG (Environmental, Social and Government) indexes existing at 2021. In turn, the second part empirically investigates the relationship between the level of corporate sustainability and corporate financial performance among the large companies listed on the Milan Exchange FTSE-MIB 40 index for 2015-2019. The book offers a comprehensive overview of current sustainability concepts and practices and illustrates how various companies are seeking to integrate them in their competitive strategy. Further, it fills a gap in the extant literature by analysing the origins, historical evolution and structure of the main rating agencies and ESG indexes. In addition, the empirical analysis of corporate sustainability’s impact on companies’ financial performance reveals the importance of collegial leadership – a commonly found feature of Italian family businesses that has not been considered in previous studies – as a moderating factor for reconciling sustainability initiatives and performance at family-run firms.
Download or read book Corporate Social Responsibility written by A. Kakabadse and published by Springer. This book was released on 2006-01-17 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique collection of international papers integrates CSR theory, research and practice. The book examines the challenges of regulating and reporting CSR application, exploring issues concerning all agencies involved. Recommendations for performance enhancement are complimented by insightful enterprise and case studies on CSR sustainability.
Download or read book Sustainable Development and Social Responsibility Volume 1 written by Miroslav Mateev and published by Springer Nature. This book was released on 2020-02-13 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book presents high-quality research papers presented at the 2nd American University in the Emirates International research conference, AUEIRC'18, organized by the American University in the Emirates, Dubai, held on November 13th-15th, 2018. The book is broadly divided into four sections: Sustainability and Smart Technology, Sustainability and Social Responsibility, Sustainability, Human Security and Legislation, Sustainability and Education. The topics covered under these sections are sustainable smart technology such as developing green curriculum for information technology, use ultrasonic velocity to predict quality of wheat, improve security features for visa system, factors affecting the cost of production of electricity and desalination plants, impact of smart traffic sensing in smart cities, smart healthcare system, simulation of Grey wolf optimization algorithm in painting digital forensics. The topics covered for sustainability and creative industries such as sustainable concrete production, multimedia applications in digital transformation art, integrating biomimicry principles in sustainable architecture. Sustainability, human security and legislation covered topics of urban performance and sustainable environment, Eco-certification as response on climate change, the criminal offence of tax evasion in law: case study, skills engineering in sustainable counter defense against Cyber extremism, the international law and challenges of trans-boundary water resources governance, the legal status of nuclear energy: case study, sustainable energy development and nuclear energy legislation in UAE, corruption specific safety challenge, environmental management and sustainability, sustainable farming models for desert agro-ecosystems, future directions of climate change, earth and built environment towards new concept of sustainability, institution building from emotional intelligence perspective, virtue ethics, technology and sustainability, the role of humor in a sustainable education, HEIs practices and strategic decisions toward planning for sustainable education programs, TQM in higher education for sustainable future. The papers in this book present high-quality original research work, findings and practical development experiences.
Download or read book Occidentali IV Volume written by Carlo Vitali and published by Lulu.com. This book was released on 2010-10-16 with total page 449 pages. Available in PDF, EPUB and Kindle. Book excerpt: Raccolta di articoli giornalistici che commentano eventi della cronaca più attuale con un taglio liberista e libertario. Commenti politici ed economici di un anticonformista.A collection of media contributes upon issues concerned with the ongoing search of a credible, acceptable new governance of the globalized industrial system. Contributes of a maverick to subjects of economy and politics.A list of articles commenting ongoing political events in the course of the ongoing globalization of the industrial economy. Issues are handled of a financial, social, industrial and technological content as related to the changing behaviour of society.
Download or read book Developing Corporate Social Responsibility written by Francesco Perrini and published by Edward Elgar Publishing. This book was released on 2006-01-01 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Perrini et al provide a detailed, authoritative look at the evolving European perspective on corporate social responsibility. They show how Europe has moved from follower status to leading edge practice. The book is the best current indicator of what the next stages of CSR will look like.' - Thomas W. Dunfee, University of Pennsylvania, US The rapidly increasing attention devoted to Corporate Social Responsibility (CSR) has resulted in the term 'CSR' being applied to myriad dissimilar phenomena. The authors therefore aim to dispel this confusion by presenting a multi-faceted view of socially responsible corporate behavior and related themes. They provide a conceptualization of CSR that emphasizes the role of the adoption and implementation of specific CSR strategies and their impact on corporate social and economic performance.
Download or read book Report written by State Library of Massachusetts and published by . This book was released on 1906 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Istituzioni politiche e finanza pubblica written by Valentino Dardanoni and published by FrancoAngeli. This book was released on 2000 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Management of water networks Proceedings of the Conference Efficient Management of Water Networks Design and Rehabilitation Tech niques Ferrara May 2006 written by P. Bertola and published by FrancoAngeli. This book was released on 2007 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt:
