数字を超える企業業績報告のストーリー Corporate Narrative Reporting : Beyond the Numbers

Marzouk, Mahmoud (EDT)/ Hussainey, Khaled (EDT)

Routledge（2022/10発売）

Routledge（2022/10発売）

• 製本 Paperback:紙装版/ペーパーバック版／ページ数 386 p.
• 言語 ENG
• 商品コード 9780367558338
• DDC分類 658.1512

Full Description

This book presents a comprehensive and expert-led insight into the role, types, practises and determinants of corporate narrative reporting (CNR). It provides a detailed overview of the importance of narrative disclosure in understanding the full annual report and, consequently, company performance and future prospects.

CNR comprises integral information presented in the front half of the annual report, which helps to tell the full story of a business, providing a comprehensive overview and understanding of both its past and future performance. Supported with illustrative tables and figures throughout, this volume contains a plethora of carefully selected chapters, featuring the analytical insight of knowledgeable academics and researchers from all over the world. Using different data collection and analysis methods, it links and advances theory and practice in the disclosure and presentation of non-financial information in annual reports and other disclosure channels.

The book is logically structured into four parts:

Narrative Reporting: The State of the Art
Empirical Research on Narrative Reporting
Narrative Sustainability Reporting
Narrative Reporting in Times of Crisis

Providing a global insight into CNR in practice, Corporate Narrative Reporting is an invaluable resource for both students and practitioners interested or involved in preparing, reviewing/auditing, analysing and understanding annual reports. It should also be of particular interest to policymakers, regulators and investors.

Contents

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.