Integrated reporting[electronic reso...
Hannen, Stefan.

 

  • Integrated reporting[electronic resource] :useful for investors? /
  • 紀錄類型: 書目-電子資源 : Monograph/item
    杜威分類號: 657.3
    書名/作者: Integrated reporting : useful for investors? // Stefan Hannen.
    作者: Hannen, Stefan.
    出版者: Frankfurt ; : PL Academic Research,, 2017.
    面頁冊數: 323 p. : : ill., digital ;; 22 cm.
    標題: Corporation reports.
    標題: Investments.
    ISBN: 9783631733233
    ISBN: 9783631732472
    書目註: Includes bibliographical references.
    內容註: Introduction -- The integrated reporting approach -- Corporate reporting in South Africa and the USA -- Integrated Reporting in practice -- Capital market consequences of Integrated Reporting -- Summary and conclusions.
    摘要、提要註: "This study analyzes how far Integrated Reporting tackles shortcomings of corporate reporting. It investigates the IIRC Framework conceptually and provides a descriptive analysis of the degree of IR in existing reports from South Africa and the USA. The study also examines the relationship of IR with investor underreaction at the capital market".
    電子資源: https://www.peterlang.com/view/product/83156?format=EPDF
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