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The Evolution of Corporate Disclosure

Insights on Traditional and Modern Corporate Communication

  • Book
  • © 2020

Overview

Authors:
  1. Alessandro Ghio

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

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  2. Roberto Verona

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

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    You can also search for this author in PubMed   Google Scholar

  • Offers a comprehensive and structured analysis of corporate disclosure
  • Provides theoretical and empirical insights into the latest forms and channels of corporate communication
  • Places special emphasis on social and environmental reporting and corporate social media communication

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

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Table of contents (6 chapters)

  1. Front Matter

    Pages i-ix
    Download chapter PDF

  2. Introduction

    • Alessandro Ghio, Roberto Verona
    Pages 1-16

  3. An Analysis of Financial Reporting

    • Alessandro Ghio, Roberto Verona
    Pages 17-54

  4. Voluntary Corporate Disclosure

    • Alessandro Ghio, Roberto Verona
    Pages 55-100

  5. Social and Environmental Reporting

    • Alessandro Ghio, Roberto Verona
    Pages 101-148

  6. New Communication Channels

    • Alessandro Ghio, Roberto Verona
    Pages 149-168

  7. Conclusions

    • Alessandro Ghio, Roberto Verona
    Pages 169-183
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Keywords

About this book

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.

Authors and Affiliations

  • Department of Accounting, Monash University, Caulfield East - Melbourne, Australia

    Alessandro Ghio

  • Department of Economics and Management, University of Pisa, Pisa, Italy

    Roberto Verona

About the authors

Alessandro Ghio is an Assistant Professor in Accounting at Monash University (Australia). His research focuses on issues in financial reporting quality, corporate social media communication, the sociology of the accounting profession.


Roberto Verona is an Associate Professor of Accounting at the Department of Management and Economics, University of Pisa (Italy), certified tax advisor and auditor. His main research interests are in financial statement policies, extraordinary operations, gambling and the history of accounting.



Bibliographic Information

  • Book Title: The Evolution of Corporate Disclosure

  • Book Subtitle: Insights on Traditional and Modern Corporate Communication

  • Authors: Alessandro Ghio, Roberto Verona

  • Series Title: Contributions to Management Science

  • DOI: https://doi.org/10.1007/978-3-030-42299-8

  • Publisher: Springer Cham

  • eBook Packages: Business and Management, Business and Management (R0)

  • Copyright Information: Springer Nature Switzerland AG 2020

  • Hardcover ISBN: 978-3-030-42298-1Published: 03 April 2020

  • Softcover ISBN: 978-3-030-42301-8Published: 03 April 2021

  • eBook ISBN: 978-3-030-42299-8Published: 02 April 2020

  • Series ISSN: 1431-1941

  • Series E-ISSN: 2197-716X

  • Edition Number: 1

  • Number of Pages: IX, 183

  • Number of Illustrations: 16 b/w illustrations

  • Topics: Corporate Governance, Corporate Communication/Public Relations, Capital Markets

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