The Evolution of Corporate Disclosure

Insights on Traditional and Modern Corporate Communication

The Evolution of Corporate Disclosure

Insights on Traditional and Modern Corporate Communication

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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.


Introduction.-An Analysis of Financial Reporting.-Voluntary Corporate Disclosure.-Social and Environmental Reporting.-New Communication Channels.-Conclusions.
ISBN 978-3-030-42301-8
Artikelnummer 9783030423018
Medientyp Buch
Auflage 1st ed. 2020
Copyrightjahr 2021
Verlag Springer, Berlin
Umfang IX, 183 Seiten
Abbildungen IX, 183 p. 16 illus.
Sprache Englisch