This book presents a comprehensive and expert-led insight into the role, types, practises and determinants of corporate narrative reporting (CNR). It provides a detailed overview of the importance of narrative disclosure in understanding the full annual report and, consequently, company performance and future prospects.
CNR comprises integral information presented in the front half of the annual report, which helps to tell the full story of a business, providing a comprehensive overview and understanding of both its past and future performance. Supported with illustrative tables and figures throughout, this volume contains a plethora of carefully selected chapters, featuring the analytical insight of knowledgeable academics and researchers from all over the world. Using different data collection and analysis methods, it links and advances theory and practice in the disclosure and presentation of non-financial information in annual reports and other disclosure channels.
The book is logically structured into four parts:
Narrative Reporting: The State of the Art Empirical Research on Narrative Reporting Narrative Sustainability Reporting Narrative Reporting in Times of Crisis
Providing a global insight into CNR in practice, Corporate Narrative Reporting is an invaluable resource for both students and practitioners interested or involved in preparing, reviewing/auditing, analysing and understanding annual reports. It should also be of particular interest to policymakers, regulators and investors.
Introduction. Part 1: Narrative Reporting: The State of the Art.
1.
Corporate Narrative Reporting: Nature and Related Costs.
2. Searching for
Regulation in Corporate Narrative Reporting for Charitable Organisations in
the past: A Historical Exploration in Italy and the UK.
3. Forward-Looking
Disclosure: Nature, Determinants and Consequences.
4. Risk Reporting Quality:
A Review of Current Practices, Trends and Future Directions for Research.
5.
Corporate Governance and Narrative Disclosure Features: A Literature Review.
6. Extended Auditor Reports and Key Audit Matters Disclosure as Complements
to Corporate Narrative Reporting. Part 2: Empirical Research on Narrative
Reporting.
7. The Readability of Narrative Disclosures and Earnings
Management: Empirical Evidence from the GCC Banking Sector.
8. The
Determinants of Forward-Looking Narrative Reporting in Annual Reports of
Emerging Countries: Evidence from India.
9. A Comparison of Integrated
Reporting Practices in Japan and the UK.
10. Disclosure Trends in
Intellectual Capital Disclosure: A Focus on the Asian Markets.
11. Do
Integrated Financial and Extra-Financial Narrative Disclosures in the
Management Commentary affect Firm Valuation? International Evidence. Part 3:
Narrative Sustainability Reporting.
12. An Exploratory Study on
Climate-related Financial Disclosures: International Evidence.
13. Corporate
Social and Environmental Responsibility Disclosure: A Literature Review with
a Particular Emphasis on China and Social Media Disclosure.
14. Accounting
for Sustainable Development (ASD) Practices: Theoretical Emergence and
Development.
15. The Relationships between Corporate Narrative Reporting
Practices and Sustainable Business Models. Part 4: Narrative Reporting in
Times of Crisis.
16. Changes in Governance of Corporate Risks: Evidence from
British Petroleums Response to the Deepwater Horizon Incident through
Narrative Reporting. 17.Examining the Directors Remuneration Reports: The
case of Thomas Cook.
18. Digital Narrative Reporting and Legitimation Tactics
in Dieselgate Time(s).
19. A Content Analysis of Narrative COVID-19
Disclosure in Omani Islamic Banks.
Mahmoud Marzouk, PhD, is a Lecturer in Accounting and Finance at the University of Leicester, and a Lecturer in Accounting and Auditing at Menoufia University, Egypt (on leave). He completed his master's (MRes) and PhD degrees at the University of York. Marzouk has an extensive teaching and research experience in Egypt and the UK. His research interests lie primarily in the areas of corporate risk disclosure and narrative reporting. Marzouk is a Certified Management and Business Educator and a Fellow of the UK Higher Education Academy. He has also acted as a reviewer for several journals, and an external examiner and reviewer for a number of UK universities.
Khaled Hussainey is a Professor and Research Lead of Accounting and Financial Management at the Faculty of Business and Law, University of Portsmouth. He has over 25 years of teaching and research experience at both undergraduate and postgraduate levels. Hussainey has a growing research reputation in the field of accounting and finance. He has been featured in the list of "World Ranking of Top 2% Researchers" in the 2021 database (published: 19 October 2021) created by experts at Stanford University, USA. He has published about 150 articles in peer-reviewed journals and has written a number of book chapters and edited a textbook on corporate governance in emerging economies.
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