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The Evolution of Corporate Disclosure
Alessandro Ghio
Roberto Verona
其他書名
Insights on Traditional and Modern Corporate Communication
出版
Springer Nature
, 2020-04-02
主題
Business & Economics / Corporate Governance
Business & Economics / Public Relations
Business & Economics / Finance / General
Business & Economics / General
ISBN
3030422992
9783030422998
URL
http://books.google.com.hk/books?id=yNDaDwAAQBAJ&hl=&source=gbs_api
EBook
SAMPLE
註釋
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.