Overview
- Presents latest empirical analyses on non-financial disclosure and company performance
- Explores the potential impact of standardization of non-financial disclosure
- Addresses the latest EU regulations on reporting and disclosure
Part of the book series: SIDREA Series in Accounting and Business Administration (SSABA)
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Table of contents (26 chapters)
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Front Matter
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Corporate Non-financial Disclosure
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Front Matter
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Social and Environmental Sustainability
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Front Matter
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Intangibles and Intellectual Capital Disclosure
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Front Matter
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Integrated Reporting
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Front Matter
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Keywords
About this book
Editors and Affiliations
About the editors
Lino Cinquini is professor of management accounting and business administration at the Sant’Anna School of Advanced Studies (Scuola Superiore Sant’Anna), Pisa, Italy. He is director of the MSc program in innovation management offered jointly with the University of Trento (Italy). He has been visiting/invited professor at the University of Edinburgh (UK), the Aarhus School of Business (Denmark), and the Tampere University of Technology (Finland). Since 2016, he is the editor-in-Chief of the Journal of Management and Governance (Springer) and is currently a member of the editorial boards of the Journal of Accounting and Organizational Change (Emerald), Qualitative Research in Accounting and Management (Emerald), and the Journal of Public Budgeting, Accounting & Financial Management (Emerald). Professor Cinquini is also board member of Italian journals such as Financial Reporting, Mecosan, and Management Control. He is a fellow of the European Accounting Association and Società Italiana dei Docenti di Ragioneria e di Economia Aziendale (SIDREA). Professor Cinquini is also a research board member of the Chartered Institute of Management Accountants (CIMA, UK) and member of the board of directors of the Italian chapter of the Institute of Management Accountants (IMA, USA).
Francesco De Luca is associate professor of accounting at the University “G. d’Annunzio” of Chieti-Pescara (Italy). He is director of the master’s program in economics and management, and professor of international accounting and financial reporting within the MSc program. Between 2012 and 2017, he was a visiting scholar at the University of Alabama at Birmingham (USA). Professor De Luca is currently a member of the editorial board of the International Journal of Economics, Finance and Management,and of the Journal of Governance and Regulation. He is also a fellow of the American Accounting Association, European Accounting Association, and Società Italiana dei Docenti di Ragioneria e di Economia Aziendale (SIDREA). Professor De Luca has (co)authored articles on international accounting standards convergence, non-financial information, venturing and start-up finance, and financial distress analysis.
Bibliographic Information
Book Title: Non-financial Disclosure and Integrated Reporting
Book Subtitle: Theoretical Framework and Empirical Evidence
Editors: Lino Cinquini, Francesco De Luca
Series Title: SIDREA Series in Accounting and Business Administration
DOI: https://doi.org/10.1007/978-3-030-90355-8
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 2022
Hardcover ISBN: 978-3-030-90354-1Published: 19 February 2022
Softcover ISBN: 978-3-030-90357-2Published: 20 February 2023
eBook ISBN: 978-3-030-90355-8Published: 18 February 2022
Series ISSN: 2662-9879
Series E-ISSN: 2662-9887
Edition Number: 1
Number of Pages: XXI, 475
Number of Illustrations: 35 b/w illustrations
Topics: Corporate Governance, Accounting/Auditing