LIBRERIA NUOVA TERRA: Scheda prodotto
RISK REPORTING. EVIDENCE FROM LONDON STOCK EXCHANGE
di CIAPONI FABIO; RUSSO ANTONELLA
Stato Editoriale
In commercio
Reperibilità
Disponibilità incerta
- Titolo: RISK REPORTING. EVIDENCE FROM LONDON STOCK EXCHANGE
- Autore: CIAPONI FABIO; RUSSO ANTONELLA
- Editore: RIREA
- Anno: 2018
- ISBN: 9788866591313
- Pagine: 146
Classificazione DEWEY
Classificazione CEE
<DescrizioneEstesa>Good risk reporting is a key pillar of good governance. Risk reporting should include a detailed description of the process of risk governance in each company and how the effectiveness of this is tested. There should be meaningful consideration of the specific risks arising out of the company's strategy and its operations, and evidence that risk management is seen as central to strategy and operations, rather than a compliance necessity. The Financial Reporting Council (FRC) and the IASB have underlined that annual report should explain how principal risks will threaten the business model, future performance, solvency or liquidity. Companies that are successful in their risk reporting are able to link the identification, mitigation and understanding of individual risks to the strategic objectives, business model and key performance indicators to establish how the specific risks may impact business operations and performance. This study focuses on the effects of the economic crisis in 2009 on risk disclosures using a sample of UK listed companies for a period of three years (2010, 2011 and 2012). We analyse a sample from the companies listed on FTSE 250 UK market. Il volume si propone di approfondire lo studio della contabilità agricola tra la fine del sedicesimo e la prima metà del diciannovesimo secolo mediante l'analisi dei trattati contabili pubblicati in quegli anni. A tal fine, dopo aver presentato lo schema metodologico, il lavoro analizza una serie di trattati interamente o parzialmente dedicati alla contabilità agricola con lo scopo di considerarne non solo i profili scritturali, ma anche i possibili mutamenti ed evoluzioni a essi associati e la loro interdipendenza con cambiamenti di tipo economico-sociale.