Description
Taylor and Francis Ltd Corporate Narrative Reporting 1st Edition 2022 Softbound by Marzouk, Mahmoud
Provides an insightful and analytical look at CNR in terms of its relevance and perceived usefulness, limitations in current practices and areas for improvement and incentives and disincentives for disclosing non-financial information. _x000D__x000D_Draws on disclosure theories and take account of the particular nature of CNR in terms of its predominantly forward-looking, qualitative and hard-to-audit nature._x000D__x000D_Brings together theory and practice and covers the key themes that will be of particular interest to and essential reading for students, academics, investors, annual report preparers, auditors and policy makers._x000D_ _x000D_
Introduction. Part 1: Narrative Reporting: The State of the Art. 1. Corporate Narrative Reporting: Nature and Related Costs. 2. Searching for Regulation in Corporate Narrative Reporting for Charitable Organisations in the past: A Historical Exploration in Italy and the UK. 3. Forward-Looking Disclosure: Nature, Determinants and Consequences. 4. Risk Reporting Quality: A Review of Current Practices, Trends and Future Directions for Research. 5. Corporate Governance and Narrative Disclosure Features: A Literature Review. 6. Extended Auditor Reports and Key Audit Matters Disclosure as Complements to Corporate Narrative Reporting. Part 2: Empirical Research on Narrative Reporting. 7. The Readability of Narrative Disclosures and Earnings Management: Empirical Evidence from the GCC Banking Sector. 8. The Determinants of Forward-Looking Narrative Reporting in Annual Reports of Emerging Countries: Evidence from India. 9. A Comparison of Integrated Reporting Practices in Japan and the UK. 10. Disclosure Trends in Intellectual Capital Disclosure: A Focus on the Asian Markets. 11. Do Integrated Financial and Extra-Financial Narrative Disclosures in the Management Commentary affect Firm Valuation? International Evidence. Part 3: Narrative Sustainability Reporting. 12. An Exploratory Study on Climate-related Financial Disclosures: International Evidence. 13. Corporate Social and Environmental Responsibility Disclosure: A Literature Review with a Particular Emphasis on China and Social Media Disclosure. 14. Accounting for Sustainable Development (ASD) Practices: Theoretical Emergence and Development. 15. The Relationships between Corporate Narrative Reporting Practices and Sustainable Business Models. Part 4: Narrative Reporting in Times of Crisis. 16. Changes in Governance of Corporate Risks: Evidence from British Petroleum's Response to the Deepwater Horizon Incident through Narrative Reporting. 17.Examining the Directors' Remuneration Reports: The case of Thomas Cook. 18. Digital Narrative Reporting and Legitimation Tactics in Dieselgate Time(s). 19. A Content Analysis of Narrative COVID-19 Disclosure in Omani Islamic Banks._x000D_