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Author: Ramin Gamerschlag Publisher: Cuvillier Verlag ISBN: 3736936982 Category : Business & Economics Languages : en Pages : 123
Book Description
Corporate disclosures are crucial for the functioning of efficient capital markets. They reduce information asymmetries between internal and external parties as well as between informed and uninformed investors. The thesis at hand focuses on voluntary disclosures with regard to CSR and human capital issues, their determinants and their implications for the capital market.
Author: Ramin Gamerschlag Publisher: Cuvillier Verlag ISBN: 3736936982 Category : Business & Economics Languages : en Pages : 123
Book Description
Corporate disclosures are crucial for the functioning of efficient capital markets. They reduce information asymmetries between internal and external parties as well as between informed and uninformed investors. The thesis at hand focuses on voluntary disclosures with regard to CSR and human capital issues, their determinants and their implications for the capital market.
Author: Isabel-María García-Sánchez Publisher: Cambridge Scholars Publishing ISBN: 1527524434 Category : Business & Economics Languages : en Pages : 252
Book Description
The essays collected here specifically examine the new trends of sustainability performance and reporting. They provide theoretical argumentation and evidence about sustainability performance, and determinants of its voluntary disclosure and external assurance. The book will interest companies, managers, shareholders, stakeholders and public bodies directly related to sustainability performance, the voluntary disclosure of sustainability information, and the adoption of an external assurance process.
Author: Clea Beatriz Macagnan Publisher: ISBN: Category : Languages : en Pages : 17
Book Description
This paper presents a study on factors explaining the level of voluntary human capital information in companies with shares in the Brazilian stock exchange. Assuming the existence of information asymmetry between managers and shareholders, agency theory states that disclosure might lead to a reduction in agency costs. The proprietary costs theory indicates that information disclosure might increase the company's costs. According to these theories, the likelihood that the managers will voluntarily disclose information depends on certain factors that are characteristic of the company. Understanding the disclosure of information regarding intangible assets, specifically human capital, has strategic relevance for enterprises because these features, although not always recorded in accounting, represent a competitive business edge in the current economy.
Author: Shaikh, Erum Publisher: IGI Global ISBN: 1668449838 Category : Business & Economics Languages : en Pages : 297
Book Description
The concept of sustainability and sustainable development is growing rapidly and has great importance in the different aspects of social and economic development at the national and international levels. This idea is characterized as a process that links economic and social factors while maintaining the ecological levels of analysis, such as national, regional, international, organizational, and individual. Sustainable human resource management (HRM) features a set of techniques and procedures of HRM that enable the attainment of social, financial, and environmental goals with an influence both inside and outside of the business while managing the unexpected consequences. Sustainable Development of Human Resources in a Globalization Period explores the dynamics of sustainability in the context of the development of human resources. The book further discusses different strategies for the betterment, welfare, and operation of organizations. Covering topics such as digital media determinism, organizational commitment, and worker performance, this premier reference source is an essential title for business leaders and managers, human resource managers, nonprofit organizations, students and faculty of higher education, libraries, researchers, and academicians.
Author: Leonard Barolli Publisher: Springer Nature ISBN: 3030503992 Category : Technology & Engineering Languages : en Pages : 667
Book Description
This book presents the latest research findings, methods and development techniques, challenges and solutions concerning UPC from both theoretical and practical perspectives, with an emphasis on innovative, mobile and Internet services. With the proliferation of wireless technologies and electronic devices, there is a rapidly growing interest in Ubiquitous and Pervasive Computing (UPC), which makes it possible to create a human-oriented computing environment in which computer chips are embedded in everyday objects and interact with the physical world. Through UPC, people can go online even while moving around, thus enjoying nearly permanent access to their preferred services. Though it has the potential to revolutionize our lives, UPC also poses a number of new research challenges.
Author: Ari Kuncoro Publisher: CRC Press ISBN: 1351677039 Category : Business & Economics Languages : en Pages : 464
Book Description
Business practices in emerging markets are constantly challenged by the dynamic environments that involve stakeholders. This increases the interconnectedness and collaboration as well as spillover effect among business agents, that may increase or hold back economic stability. This phenomenon is captured in this proceedings volume, a collection of selected papers of the 10th ICBMR 2016 Conference, held October 25—27, 2016 in Lombok, Indonesia. This ICBMR’s theme was Enhancing Business Stability through Collaboration, and the contributions discuss theories, conceptual frameworks and empirical evidence of current issues in the areas of Business, Management, Finance, Accounting, Economics, Islamic Economics, and competitiveness. All topics include aspects of multidisciplinarity and complexity of safety in research and education.
Author: Ford Lumban Gaol Publisher: CRC Press ISBN: 1315775530 Category : Business & Economics Languages : en Pages : 100
Book Description
The human aspect plays an important role in the social sciences. The behaviour of people has become a vital area of focus in the social sciences as well. Recent Trends in Social and Behaviour Sciences contains papers that were originally presented at the International Congress on Interdisciplinary Behavior and Social Sciences, held 4-5 November 201
Author: Hans B. Christensen Publisher: ISBN: Category : Business report writing Languages : en Pages : 114
Book Description
This study provides an economic analysis of the determinants and consequences of corporate social responsibility (CSR) and sustainability reporting. To frame our analysis, we consider a widespread mandatory adoption of CSR reporting standards in the United States. The study focuses on the economic effects of standards for disclosure and reporting, not on the effects of CSR activities and policies themselves. It draws on an extensive review of the relevant academic (CSR and non-CSR) literatures in accounting, economics, finance, and management. Based on a discussion of the fundamental economic forces at play and the key features and determinants of (voluntary) CSR reporting, we derive and evaluate possible economic consequences, including capital-market effects for select stakeholders as well as potential firm responses and real effects in firm behavior. We also highlight issues related to the implementation and enforcement of CSR reporting standards. Our analysis yields a number of insights that are relevant to the current debate on CSR and sustainability reporting and provides scholars with avenues for future research.
Author: Marco-Lajara, Bartolomé Publisher: IGI Global ISBN: 1668468174 Category : Business & Economics Languages : en Pages : 307
Book Description
In an increasingly changing and complex environment, sustainable development, corporate social responsibility, effective knowledge management, and intellectual assets represent the basis of today’s innovations and therefore the new ways for organizations to compete in the marketplace. In this regard, organizations need to incorporate a sustainable approach to their operations because there is a growing awareness of environmental issues among customers. They are faced with increasingly stringent environmental regulations, and the development of sustainable practices can lead to sustainable competitive advantages over time. Intellectual Capital as a Precursor to Sustainable Corporate Social Responsibility provides a body of research that explores the theoretical and practical aspects of linking corporate profitability, intangible assets, corporate social responsibility, and sustainability with respect to business management practices. Covering topics such as green intellectual capital, ecology of organizations, and green knowledge, this premier reference work is an essential resource for business practitioners, small business owners, entrepreneurs, students and educators of higher education, librarians, researchers, and academicians.
Author: Ramin Gamerschlag
Author: Ramin Gamerschlag
Author: Isabel-María García-Sánchez
Author: Clea Beatriz Macagnan
Author: Shaikh, Erum
Author: Leonard Barolli
Author: Ari Kuncoro
Author: Ford Lumban Gaol
Author: Elizabeth O. Kohl
Author: Hans B. Christensen
Author: Marco-Lajara, Bartolomé