Motivations For And Reactions To Voluntary Management Disclosures PDF Download

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An Agency Perspective on Voluntary CO2 Disclosure

An Agency Perspective on Voluntary CO2 Disclosure
Author: Nils Niehues
Publisher: Nomos Verlag
Total Pages: 210
Release: 2018-04-25
Genre: Business & Economics
ISBN: 3845292210

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Die Studie richtet sich an Wissenschaftler, Regulierer, Standard Setter und Analysten von Umweltberichten, mit dem Ziel darzulegen, wie CO2-effiziente Unternehmen identifiziert werden können. In dem Buch werden die Herausforderungen und Voraussetzungen für die Analyse von CO2-Emissionen dargestellt. Es beinhaltet eine Übersicht zu dem regulativen Umfeld und den entsprechenden relevanten Berichtsstandards für die CO2-Berichterstattung. Unzulänglichkeiten in der aktuellen Forschung, insbesondere der "Pays-to-be-green-Literatur", werden analysiert und eine Forschungslücke, wie Umweltberichte interpretiert werden können, identifiziert. Die Schwachstellen der derzeitigen Umweltberichterstattung werden mit Hilfe von Experteninterviews aufgezeigt. Eine zweite anschließende empirische Studie zeigt mit Hilfe des CDP-Datensatz der Berichtsjahre 2010 bis 2015 die empirische Relevanz dieser Berichtsschwachstellen.


Auditing Ecosystem and Strategic Accounting in the Digital Era

Auditing Ecosystem and Strategic Accounting in the Digital Era
Author: Tamer Aksoy
Publisher: Springer Nature
Total Pages: 436
Release: 2021-06-14
Genre: Business & Economics
ISBN: 3030726282

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This book examines current topics and trends in strategic auditing, accounting and finance in digital transformation both from a theoretical and practical perspective. It covers areas such as internal control, corporate governance, enterprise risk management, sustainability and competition. The contributors of this volume emphasize how strategic approaches in this area help companies in achieving targets. The contributions illustrate how by providing good governance, reliable financial reporting, and accountability, businesses can win a competitive advantage. It further discusses how new technological developments like artificial intelligence (AI), cybersystems, network technologies, financial mobility and smart applications, will shape the future of accounting and auditing for firms.​


EBOOK: Financial Statement Analysis

EBOOK: Financial Statement Analysis
Author: SUBRAMANYAM
Publisher: McGraw Hill
Total Pages: 816
Release: 2013-05-24
Genre: Business & Economics
ISBN: 1526864991

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EBOOK: Financial Statement Analysis


The Analysis and Use of Financial Statements

The Analysis and Use of Financial Statements
Author: Gerald I. White
Publisher: John Wiley & Sons
Total Pages: 786
Release: 2002-12-30
Genre: Business & Economics
ISBN: 0471375942

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Accounting Standards (US and International) have been updated to reflect the latest pronouncements. * An increased international focus with more coverage of IASC and non-US GAAPs and more non-US examples.


Handbook Of Financial Econometrics, Mathematics, Statistics, And Machine Learning (In 4 Volumes)

Handbook Of Financial Econometrics, Mathematics, Statistics, And Machine Learning (In 4 Volumes)
Author: Cheng Few Lee
Publisher: World Scientific
Total Pages: 5053
Release: 2020-07-30
Genre: Business & Economics
ISBN: 9811202400

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This four-volume handbook covers important concepts and tools used in the fields of financial econometrics, mathematics, statistics, and machine learning. Econometric methods have been applied in asset pricing, corporate finance, international finance, options and futures, risk management, and in stress testing for financial institutions. This handbook discusses a variety of econometric methods, including single equation multiple regression, simultaneous equation regression, and panel data analysis, among others. It also covers statistical distributions, such as the binomial and log normal distributions, in light of their applications to portfolio theory and asset management in addition to their use in research regarding options and futures contracts.In both theory and methodology, we need to rely upon mathematics, which includes linear algebra, geometry, differential equations, Stochastic differential equation (Ito calculus), optimization, constrained optimization, and others. These forms of mathematics have been used to derive capital market line, security market line (capital asset pricing model), option pricing model, portfolio analysis, and others.In recent times, an increased importance has been given to computer technology in financial research. Different computer languages and programming techniques are important tools for empirical research in finance. Hence, simulation, machine learning, big data, and financial payments are explored in this handbook.Led by Distinguished Professor Cheng Few Lee from Rutgers University, this multi-volume work integrates theoretical, methodological, and practical issues based on his years of academic and industry experience.


Reshaping International Teaching and Learning in Higher Education

Reshaping International Teaching and Learning in Higher Education
Author: Paul G. Nixon
Publisher: Routledge
Total Pages: 203
Release: 2021-02-21
Genre: Education
ISBN: 1000343758

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This volume provides a broad examination of how technology and globalisation have influenced contemporary higher education institutions and how moves towards internationalisation within and between educational providers continue to be a force for change in this context. Showcasing the varied responses to and utilisation of new technologies to support international teaching and learning endeavours at a range of higher education institutions, this book introduces content from around the world, emphasising the global importance of the internationalisation of education. Featuring contributions from some fresh young voices alongside the work of experienced and internationally renowned scholars this collection critically scrutinises the potential of information and communication technologies (ICTs) on the capacities and patterns of university education; assesses and refines the contention that ICTs are facilitating the (re-)shaping of university practices as well as challenging traditional educational models and learning strategies; provides a comprehensive portrait of the ways in which ICT use engages higher education providers, society, and individuals to facilitate potentially more democratic, globally focussed access to knowledge generation, creation, investigation, and consumption processes through internationally focussed education; and examines the differing pace and scope of change in international educational practice and context between and within countries and disciplines. With an international range of carefully chosen contributors, this book is a must-read text for practitioners, academics, researchers, administrators, policymakers, and anyone interested in the future of the university in an information age.