Overview
- Analyses the measurement of the NF risk disclosure
- Employs a manual meaning-oriented content analysis and provides a quality NF risk
- Offers empirical evidence on the state of the art of NF risk-related information disclosure
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Table of contents (9 chapters)
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Measuring Non-Financial Risk Disclosure
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Testing the Usefulness of Non-Financial Risk Disclosure
Keywords
About this book
The book contributes both to the measurement literature, as it presents a self-constructed quality NF risks and to the value relevance analysis literature, providing evidence of the usefulness of financial and non-financial risk-related disclosures in the Italian context.
Authors and Affiliations
About the author
Stefania Veltri is a senior lecturer in accounting and Assistant Professor teaching business economics. She is department member at the Department of Business Administration and Law, University of Calabria. Her main research interests are related to the value relevance of accounting and extra-accounting information and the systems of measurement, management and reporting of intellectual capital. All these arguments are pursued employing both quantitative and qualitative methods. On these research themes she has published books, book chapters, journal articles (such as Journal of Intellectual Capital, Corporate Communications, Journal of Management and Governance) and she has presented papers to national and international congresses.
Bibliographic Information
Book Title: Mandatory Non-financial Risk-Related Disclosure
Book Subtitle: Measurement Problems and Usefulness for Investors
Authors: Stefania Veltri
DOI: https://doi.org/10.1007/978-3-030-47921-3
Publisher: Springer Cham
eBook Packages: Business and Management, Business and Management (R0)
Copyright Information: The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG 2020
Hardcover ISBN: 978-3-030-47920-6Published: 01 August 2020
Softcover ISBN: 978-3-030-47923-7Published: 02 August 2021
eBook ISBN: 978-3-030-47921-3Published: 31 July 2020
Edition Number: 1
Number of Pages: XIII, 167
Number of Illustrations: 5 b/w illustrations
Topics: Accounting/Auditing, Capital Markets, Finance, general, Financial Services