product iamge

Corporate Narrative Reporting: Beyond the Numbers

This document was uploaded by one of our users. The uploader already confirmed that they had the permission to publish it. If you are author/publisher or own the copyright of this documents, please report to us by using this DMCA report form.

Download
Search on Amazon

Simply click on the Download Book button.

Yes, Book downloads on Ebookily are 100% Free.

Sometimes the book is free on Amazon As well, so go ahead and hit "Search on Amazon"

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.

Author(s): Mahmoud Marzouk, Khaled Hussainey
Publisher: Routledge
Year: 2022

Language: English
Pages: 405
City: London

Cover
Half Title
Title Page
Copyright Page
Table of Contents
List of figures
List of tables
List of contributors
Foreword
Introduction
Part 1 Narrative reporting: The state of the art
Chapter 1 Corporate narrative reporting: Nature and related costs
Chapter 2 Searching for regulation in corporate narrative reporting for charitable organisations in the past: An historical exploration in Italy and the UK
Chapter 3 Forward-looking disclosure: Nature, determinants and consequences
Chapter 4 Risk reporting quality: A review of current practices, trends and future directions for research
Chapter 5 Corporate governance and narrative disclosure features: A literature review
Chapter 6 Extended auditor reports and key audit matters disclosure as complements to corporate narrative reporting
Part 2 Empirical research on narrative reporting
Chapter 7 The readability of narrative disclosures and earnings management: Empirical evidence from the GCC banking sector
Chapter 8 The determinants of forward-looking narrative reporting in annual reports of emerging countries: Evidence from India
Chapter 9 A comparison of integrated reporting practices in Japan and the UK
Chapter 10 Disclosure trends in intellectual capital disclosure: A focus on the Asian markets
Chapter 11 Do integrated financial and extra-financial narrative disclosures in the management commentary affect firm valuation? International evidence
Part 3 Narrative sustainability reporting
Chapter 12 An exploratory study on climate-related financial disclosures: International evidence
Chapter 13 Corporate social and environmental responsibility disclosure: A literature review with a particular emphasis on China and social media disclosure
Chapter 14 Accounting for sustainable development (ASD) practices: Theoretical emergence and development
Chapter 15 The relationships between corporate narrative reporting practices and sustainable business models
Part 4 Narrative reporting in times of crisis
Chapter 16 Changes in governance of corporate risks: Evidence from British Petroleum’s response to the Deepwater Horizon Incident through narrative reporting
Chapter 17 Examining the directors’ remuneration reports: The case of Thomas Cook
Chapter 18 Digital narrative reporting and legitimation tactics in Dieselgate time(s)
Chapter 19 A content analysis of narrative COVID-19 disclosure in Omani Islamic banks
Index