Integrated reporting and corporate governance : boards, long-term value creation, and the new accountability
Laura Girella
Cover -- Half Title -- Series Page -- Title Page -- Copyright Page -- Dedication -- Table of Contents -- List of Illustrations -- Foreword -- Acknowledgments -- 1 Introduction -- The Sense of the Book -- Disclosure, Voluntary Disclosure, and Corporate Governance: Some Introductory Remarks -- The Emergence of Integrated Reporting and Integrated Thinking -- Integrated Reporting and Corporate Governance -- Organisation of the Book -- 2 Corporate Governance and Integrated Reporting: An International Perspective -- South Africa: The King Code Experience -- Japan -- India -- Malaysia -- The UK -- Australia -- Italy -- Conclusion -- 3 Corporate Governance and Voluntary Disclosure: A Review of the Literature -- Corporate Governance and Voluntary Disclosure -- Corporate Governance and Sustainability Reporting -- Corporate Governance and Intellectual Capital Reporting -- Corporate Governance and Integrated Reporting -- Conclusion -- 4 From Theory to Practice: Board Characteristics, Financial Performance, and the Adoption of Integrated Reporting -- Research Design -- Hypothesis Development -- Sample Selection -- Statistical Analysis -- Conclusion -- 5 Boards, Reporting, and Long-Term Value Creation: Towards an Integrated View -- Conclusions -- Policy Implications, Study Limitations, and Future Research Paths -- Appendices -- Appendix 1 List of Organisations In The Main Sample and In The Control Sample -- Appendix 2 Analysis of Residuals -- Index.