The Evolution of Corporate Disclosure

This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of corporate communication, in particular social media. It also includes empirical analyses that shed further light on the impact of voluntary communication, i.e. social and environmental reporting and corporate social media communication, on managerial and investment decisions. Lastly, it discusses new directions for accounting and corporate governance research on the theoretical and empirical challenges of corporate disclosure. Offering a wealth of relevant and timely advice, the book will help regulators design policies that allow businesses to overcome current and emerging economic, social, and technological challenges.

Offers a comprehensive and structured analysis of corporate disclosure Provides theoretical and empirical insights into the latest forms and channels of corporate communication Places special emphasis on social and environmental reporting and corporate social media communication

Autorentext

Alessandro Ghio is an Assistant Professor in Accounting at Monash University (Australia). His research focuses on issues in financial reporting quality, corporate social media communication, the sociology of the accounting profession. Roberto Verona is an Associate Professor of Accounting at the Department of Management and Economics, University of Pisa (Italy), certified tax advisor and auditor. His main research interests are in financial statement policies, extraordinary operations, gambling and the history of accounting.

Inhalt
Introduction.-An Analysis of Financial Reporting.-Voluntary Corporate Disclosure.-Social and Environmental Reporting.-New Communication Channels.-Conclusions.