| 書目名稱 | Mandatory Non-financial Risk-Related Disclosure | | 副標題 | Measurement Problems | | 編輯 | Stefania Veltri | | 視頻video | http://file.papertrans.cn/624/623338/623338.mp4 | | 概述 | Analyses the measurement of the NF risk disclosure.Employs a manual meaning-oriented content analysis and provides a quality NF risk.Offers empirical evidence on the state of the art of NF risk-relate | | 圖書封面 |  | | 描述 | This book focuses on the impact of the disclosure of non-financial risk, which could be seen as the most relevant non-financial information (NFI), in the aftermath of the 2014/95/EU Directive. The author analyses whether the switch from voluntary to mandatory NFI enhance the quality of disclosed NF risk-related information and the usefulness of the risk disclosure for investors. The book focuses specifically on the mandatory disclosure of non-financial (NF) risks as required by the EU Directive for listed Italian companies, investigating both the state of art of its disclosure and its usefulness for investors..In doing so, the book contributes to fill two relevant gaps in risk literature. The first research gap is related to the insufficient investigation of the disclosure of NF risks. Companies mandated to disclose risk-related information focused mainly on financial risks, in spite of the width of the definition of risk, conceived as information about any opportunity, danger,threat, or exposure that has or could impact the company in the future. The second gap is that empirical evidence about the effects of corporate risk disclosures is still limited, and the potential benefits o | | 出版日期 | Book 2020 | | 關(guān)鍵詞 | NFI; Non-Financial Risk; Risk Management; Firm Market Value; Risk Disclosure; Material Legitimacy Theory; | | 版次 | 1 | | doi | https://doi.org/10.1007/978-3-030-47921-3 | | isbn_softcover | 978-3-030-47923-7 | | isbn_ebook | 978-3-030-47921-3 | | copyright | The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerl |
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