Governance societaria e adozione volontaria dell'IFRS 8

Name: Governance societaria e adozione volontaria dell'IFRS 8
Brand: Edizioni Sapienza
SKU: 9786209872969
Price: 5120.0 INR
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by Kabir Ibrahim

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ISBN13: 9786209872969
Binding: Paperback
Subject: N/A
Publisher: Edizioni Sapienza
Publisher Imprint: Edizioni Sapienza
Publication Date: April 29, 2026
Pages: 72
Original Price: USD 57.0
Language: Italian
Edition: N/A
Item Weight: 109 grams
BISAC Subject(s): Sociology / General

About The Book

Il presente volume � stato concepito per esaminare empiricamente la relazione tra le variabili di governance societaria e il livello di informativa volontaria ai sensi dell'IFRS 8 (settori operativi), nel periodo precedente all'adozione degli IFRS in Nigeria, a seguito della transizione dai principi contabili nazionali (NGAAP) agli International Financial Reporting Standards (IFRS) avvenuta nel 2012. Pertanto, il libro presenta un'ampia rassegna della letteratura sui meccanismi di governance societaria (consiglio di amministrazione e comitato di revisione) e sulla rendicontazione finanziaria. L'obiettivo di cui sopra diventa imperativo poich� lo scopo della preparazione e della diffusione delle informazioni finanziarie � quello di fornire agli utenti di tali informazioni dati rilevanti e affidabili per prendere decisioni di investimento. Pertanto, la divulgazione volontaria � un argomento interessante, in particolare per quanto riguarda l'informativa di settore per gli investitori e altri utenti, poich� rimangono domande senza risposta riguardo a ci� che motiva o influenza i manager a divulgare le informazioni. Questo libro funge da prezioso punto di riferimento per il confronto con altre nazioni emergenti in termini di livello di conformit� agli IFRS. Fornisce inoltre maggiori approfondimenti sulle interazioni tra i meccanismi di governance aziendale e la conformit� agli IFRS.

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