Challenges In Management Control And Corporate Disclosures
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The Evolution of Corporate Disclosure
| Author | : Alessandro Ghio |
| Publisher | : Springer Nature |
| Total Pages | : 183 |
| Release | : 2020-04-02 |
| Genre | : Business & Economics |
| ISBN | : 3030422992 |
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.
Environment Management and Corporate Disclosures
| Author | : G. S. Batra |
| Publisher | : Deep and Deep Publications |
| Total Pages | : 192 |
| Release | : 2007 |
| Genre | : Environmental management |
| ISBN | : 9788176299947 |
Study on the environmental management strategies and environmental disclosure practices of various corporate enterprises in India, Singapore and Malaysia.
Risk Management and Corporate Governance
| Author | : Marijn van Daelen |
| Publisher | : Edward Elgar Publishing |
| Total Pages | : 257 |
| Release | : 2010-01-01 |
| Genre | : Business & Economics |
| ISBN | : 184980799X |
In reaction to the recent financial crisis and corporate failures at the beginning of the millennium, the emphasis of the business community in corporate governance has shifted towards internal control and risk management issues. As a result, risk management discussion has reached an unprecedented level for academics and practitioners alike. This international, multidisciplinary book provides a comprehensive overview of the risk management landscape, encompassing its challenges and problems and taking stock of its influence on both companies and society as a whole. The eminent contributors review historical and current provisions relating to internal control and risk management in Europe and in the USA. They address the interconnected consequences of the necessity of risk management, and illustrate that a comprehensive approach needs to be further improved. The pros and cons of both the rule-based and the principle-based approaches are analysed, showing that the latter makes it more feasible for sound business practices to be combined with strategic company goals, and for the relationship between entrepreneurial risk taking and sound risk governance management to be in equilibrium. The book also presents a balanced supervision framework, which both promotes prevention of excessive risk taking and tackles risk failure.
Non-Financial Disclosure and Integrated Reporting
| Author | : Lucrezia Songini |
| Publisher | : Emerald Group Publishing |
| Total Pages | : 240 |
| Release | : 2020-03-12 |
| Genre | : Business & Economics |
| ISBN | : 1838679650 |
For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.
Accounting and Control for Sustainability
| Author | : Lucrezia Songini |
| Publisher | : Emerald Group Publishing |
| Total Pages | : 315 |
| Release | : 2013-11-25 |
| Genre | : Business & Economics |
| ISBN | : 1780527675 |
This book aims to explore new challenges and prospects for sustainability accounting by considering a large spectrum of theoretical lenses and research methods. It brings together articles that consider main areas of accounting, in order to review and advance theorizations and methodological applications to the study of all main accounting fields.
OMB Circular A-123 and Sarbanes-Oxley
| Author | : Cornelius E. Tierney |
| Publisher | : John Wiley & Sons |
| Total Pages | : 323 |
| Release | : 2006-07-28 |
| Genre | : Business & Economics |
| ISBN | : 0470036893 |
How is A-123 different from Section 404 of the SOX Act? What is required of federal agencies with the revision of A-123? The definitive guide for federal compliance with OMB Circular A-123 and SOX Section 404, OMB Circular A-123 and Sarbanes-Oxley: Management's Responsibility for Internal Control in Federal Agencies leads readers through every step of the planning, evaluation, testing, and reporting/collecting of processes associated with OMB Circular A-123 and SOX Section 404 compliance, including: * Internal control criteria * Internal control assessment: project planning * Identifying significant control objectives * Documentation of significant controls * Testing and evaluating entity-level controls and activity-level controls The result of numerous consultations over many years with accountants, auditors, financial managers, and systems consultants specializing in the financial management issues of the federal government, this hands-on guide quickly brings you up to speed on the latest revisions and rules in federal financial internal control requirements.
The Regulation of Corporate Disclosure
| Author | : James Robert Brown |
| Publisher | : Wolters Kluwer |
| Total Pages | : 1709 |
| Release | : 1999-01-01 |
| Genre | : Law |
| ISBN | : 0735501564 |
The Regulation of Corporate Disclosure, Third Edition is a complete and up-to-date handbook on the issue of corporate disclosure, covering the impact of the federal securities laws on both informal communications and the process of communicating with shareholders. The Third Edition expands topics previously covered, addressing the legal issues and practical concerns surrounding implementation of the Private Securities Litigation Reform Act of 1995, the Sarbanes-Oxley Act of 2002, and the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The book also has an in-depth treatment of managementand’s discussion and analysis (MDand&A), something that, although appearing in required SEC filings, involves many of the same difficult and complex issues raised by the informal disclosure process. Also addressed are: SEC reforms of the periodic reporting process; issues pertaining to stock research analysts and conflicts of interest; and various relevant corporate governance requirements and their disclosure implications. Critical areas analyzed include ;Disclosure requirements and anti-fraud provisions The duty to disclose Dissemination Issues involving materiality Disclosure of bad news Negotiations Dealing with analysts And much more!
Corporate Governance and Strategic Decision Making
| Author | : Lawrence Emeagwali |
| Publisher | : BoD – Books on Demand |
| Total Pages | : 228 |
| Release | : 2017-09-20 |
| Genre | : Business & Economics |
| ISBN | : 9535135538 |
This edited volume aims to intimate and orient readers on the current state of corporate governance and strategic decision making a decade after the global financial crises. In particular, it sheds more light on the current state of affairs of corporate governance mechanisms, codes, and their enforcement as well as novel issues arising. The ten constituent chapters contained herein are authored by seasoned academics with research interests in the areas of corporate governance, strategic management, and sustainable management practices. It provides up-to-date theoretical and empirical evidence of such corporate governance issues as corporate governance codes, corporate fraud, quality of earnings, strategic decision making, corporate social responsibility, sustainable management, and sustainable growth strategies. Irrespective of the diverse nature and span of the topics included, this edited volume is divided into three sections and structured to read as a unit.
Corporate Governance and Accountability of Financial Institutions
| Author | : Jonas Abraham Akuffo |
| Publisher | : Springer Nature |
| Total Pages | : 428 |
| Release | : 2021-01-06 |
| Genre | : Business & Economics |
| ISBN | : 3030640469 |
The presence of sound corporate governance in a financial institution is important in maintaining the confidence of both the market and the public. The power that corporate governance holds over the success of some of the largest financial institutions in the world is not to be downplayed. This book methodically assesses the quality of corporate governance and mechanisms of accountability disclosures to various stakeholders. It is further intended to provide fresh insights into some specific corporate governance recommendations to help improve good governance in financial institutions, particularly in the United Kingdom and the EU but will also be applicable to other major economies. It explores what, when and how corporate governance has changed the financial institution functions and corporate executive behaviour by critically reviewing the pre- and post-financial crisis theoretical and empirical literature. Increasingly driven by the nature of complications, complexities and opacity in the operations of financial systems, corporate governance reporting plays an important role in the financial sector. It will provide insights into corporate governance disclosures over a long-term basis. This book should be a valuable asset to support the research of practitioners, students and all academics due to its stimulating and reflective insights into this fascinating topic.
