Das Werk soll Studierenden der Wirtschafts-, Finanz- und Rechtswissenschaften, Rechtsreferendaren und angehenden Steuerfachwirten und -beratern Systemverständnis vermitteln und zur Vorbereitung auf Klausuren und mündliche Prüfungen dienen. Die Darstellung von Grundlagen in den jeweiligen...

Part I: Corporate Non-financial Disclosure -- Do Corporate Governance Mechanisms Affect the Non-financial Reporting Readability? Evidence from Italy -- The Disclosure of Non-financial Risk. The Emerging of Cyber-Risk -- Implementing SDGs and Mandatory Non-financial Reporting in Corporate...

Chapter 1. Historical Perspectives on Strategy, Ethics and Management Accounting -- Chapter 2. Trust in Management Accounting: From Transparency to Confidence -- Chapter 3. Corporate Social Responsibility and Accounting for Externalities -- Chapter 4. The Ethics of Management Accounting: Innate...

Introduction -- Models of Financial Microeconometrics -- Modeling Financial Distress and Bankrupcy -- Accounting Research and Disclosure Microeconometrics -- The Microeconometrics of Corporate Governance -- Topics in Empirical Corporate Finance and Accounting

Chapter 1: Introduction -- Chapter 2: The Conceptual Framework -- Chapter 3. The Financial Statements -- Chapter 4: Accounting Process and the transaction analysis -- Chapter 5: Inventories -- Chapter 6: Non-current assets -- Chapter 7: Liabilities, receivables and other related items -- Chapter...

Chapter 1. Earnings quality: how to define -- Chapter 2. Measures of earnings quality -- Chapter 3. Earnings quality and earnings management -- Chapter 4. IAS/IFRSs, accounting quality and earnings quality -- Chapter 5. Fair Value Accounting and earnings quality. .

Chapter I Integrated Reporting: The state of the art -- Chapter II Antecedents of : Tracing history -- Chapter III The Stages of Research -- Chapter IV Leonardo: All That Glitters is not Gold -- Chapter V Eni: The Midas Touch -- Chapter VI Foray or Mainstay.

Chapter 1: Valuation Overview -- Chapter 2: Basics of bond valuation -- Chapter 3: Option valuation -- Chapter 4: Other financial instruments -- Chapter 5: Business Valuation -- Chapter 6: Property Valuation -- Chapter 7: Introduction to intangibles valuation -- Chapter 8: Purchase price...

Accounting and accountability tools and practices for environmental issues: a narrative historical academic debate -- The management process underpinning the Non-financial reporting: a case study of a listed Italian company -- A Sociotechnical Analysis of Accounting for Employee Health and...

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...