The Evolution of Corporate Disclosure: Insights on Traditional and Modern Corporate Communication

Alessandro Ghio, Roberto Verona

Research output: Book/ReportBookResearchpeer-review

Abstract

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.
Original languageEnglish
Place of PublicationCham Switzerland
PublisherSpringer
Number of pages183
Edition1st
ISBN (Electronic)9783030422998
ISBN (Print)9783030422981
DOIs
Publication statusPublished - 2020

Publication series

NameContributions to Management Science
PublisherSpringer
ISSN (Print)1431-1941
ISSN (Electronic)2197-716X

Keywords

  • Reporting
  • social media
  • Social and environmental accounting disclosures

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