Andreas Taschner beschäftigt sich in der 2. Auflage des essentials mit der Frage, in welcher Form und in welchem Ausmaß das interne Berichtswesen beabsichtigte und unbeabsichtigte Verhaltenswirkungen bei den Beteiligten auslöst und umgekehrt selbst durch nicht intendiertes Verhalten von...

This book explores the key issues of corporate social responsibility (CSR) and reporting as applied to sports organizations, with particular attention to the Italian environment. It is divided into two parts, the first of which examines the general principles and reporting tools of CSR; these...

This book is designed to meet the needs of CFOs, accounting and financial professionals interested in leveraging the power of data-driven customer insights in management accounting and financial reporting systems. While academic research in Marketing has developed increasingly sophisticated...

This book critically examines the implementation and adoption of integrated reporting (IR) in organizations and corporations. A relatively new area of policy and practice, IR has rapidly gained considerable prominence since the formation of the International Integrated Reporting Committee in...

This book explores sustainability and social responsibility from the point of view of accountability reporting systems. The contributions to this volume open up discussions about the theory and application of sustainability and social responsibility across various corporate sectors and assists...

This book analyzes the relationship between integrated reporting and audit quality within the European context, presenting empirical evidence and drawing on a broad review of the available literature in order to evaluate the ability of integrated reporting to enhance audit risk assessment....

Was ist Investor Relations? -- Rechtlicher Rahmen der Investor Relations -- Totale Transparenz: Zulassungsfolgepflichten -- Unternehmensphasen und ihre Besonderheiten -- Das 1x1 der Investor Relations -- Alle Jahre wieder: Die Hauptversammlung -- Zielgruppen und ihre Anforderungen an die...

Grundlegende Regelungen für die Bilanzierung, Bewertung und den Ausweis latenter Steuern -- Einzelfragen zur Bilanzierung latenter Steuern vor dem Hintergrund des deutschen Steuerrechts -- Die Abgrenzung latenter Steuern im Konzernabschlusses -- Wirkungen latenter Steuern auf die...