Elisa menicucci (50 risultati)

hardcover. Condizione: Very Good.

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Hardcover. Condizione: New. Brand new book, sourced directly from publisher. Dispatch time is 24-48 hours from our warehouse. Book will be sent in robust, secure packaging to ensure it reaches you securely.

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Hardback. Condizione: New. New copy - Usually dispatched within 3 working days.

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Condizione: New. 2019. 1st ed. 2020. hardcover. . . . . .

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Hardcover. Condizione: Brand New. 121 pages. 8.50x5.75x0.50 inches. In Stock.

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Condizione: New. 1st ed. 2020 edition NO-PA16APR2015-KAP.

Taschenbuch. Condizione: Neu. Druck auf Anfrage Neuware - Printed after ordering - In recent years, macroeconomic dynamics, social transformations, technological innovations, and regulatory developments have caused significant changes in the banking industry, but most especially the need to integrate ESG factors into corporate strategies. Exploringthe commitment towards sustainable business as not only a regulatory compliance obligation but as a value creation opportunity, this book explores ESG factors and sustainability issues in the banking sector and proposes a holistic approach to ESG risks. Itpresents useful suggestions and guidance for the promotion of further development and practical initiatives on ESG in banks, and will be of interest to researchers, government regulators, supervisor authorities, and policymakers in banking and financial services.…

Buch. Condizione: Neu. Druck auf Anfrage Neuware - Printed after ordering - In recent years, macroeconomic dynamics, social transformations, technological innovations, and regulatory developments have caused significant changes in the banking industry, but most especially the need to integrate ESG factors into corporate strategies. Exploringthe commitment towards sustainable business as not only a regulatory compliance obligation but as a value creation opportunity, this book explores ESG factors and sustainability issues in the banking sector and proposes a holistic approach to ESG risks. Itpresents useful suggestions and guidance for the promotion of further development and practical initiatives on ESG in banks, and will be of interest to researchers, government regulators, supervisor authorities, and policymakers in banking and financial services.…

In-8° gr. pp. X-324, bross. edit. Come nuovo.

Paperback. Condizione: Brand New. 147 pages. 8.27x5.83x0.47 inches. In Stock.

Hardcover. Condizione: Brand New. 147 pages. 8.25x5.75x0.50 inches. In Stock.

Condizione: New. 2019. 1st ed. 2020. hardcover. . . . . . Books ship from the US and Ireland.

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Buch. Condizione: Neu. Druck auf Anfrage Neuware - Printed after ordering - This book provides an overview of earnings quality (EQ) in the context of financial reporting and offers suggestions for defining and measuring it. Although EQ has received increasing attention from investors, creditors, regulators, and researchers in different areas, there are various definitions of it and different approaches for its measurement.The book describes the relationship between EQ and earnings management (EM) since they can be considered related challenges, especially in the context of international financial reporting standards (IAS/IFRSs). EM occurs when managers make discretionary accounting choices that are regarded as either an efficient communication of private information to improve the informativeness of a firm's current and future performance, or a distorting disclosure to mislead the firm's true performance. The intentional manipulation of earnings by managers, within the limits allowed by the accounting standards, may alter the usefulness of financial reporting and lead to lower quality of earnings. The use of fair value in financial reporting has created a current debate about the impact it might have on EQ. At times, the high subjectivity in estimating fair value can allow opportunities for the exercise of management judgments and intentional bias, which can reduce the quality of financial reporting. Management discretion can result in high EM and hence in a reduction of EQ. Particularly during difficult financial periods, managers engage in EM to mask the negative effects of the turmoil, and in such circumstances accruals and earnings smoothing are attempts to reduce abnormal variations of earnings in such circumstances. This book is a valuable resource for those interested in wider perspectives on EQ and it adds to the research studies on this topic in the context of financial reporting. …

Taschenbuch. Condizione: Neu. Druck auf Anfrage Neuware - Printed after ordering - This book provides an overview of earnings quality (EQ) in the context of financial reporting and offers suggestions for defining and measuring it. Although EQ has received increasing attention from investors, creditors, regulators, and researchers in different areas, there are various definitions of it and different approaches for its measurement.The book describes the relationship between EQ and earnings management (EM) since they can be considered related challenges, especially in the context of international financial reporting standards (IAS/IFRSs). EM occurs when managers make discretionary accounting choices that are regarded as either an efficient communication of private information to improve the informativeness of a firm's current and future performance, or a distorting disclosure to mislead the firm's true performance. The intentional manipulation of earnings by managers, within the limits allowed by the accounting standards, may alter the usefulness of financial reporting and lead to lower quality of earnings. The use of fair value in financial reporting has created a current debate about the impact it might have on EQ. At times, the high subjectivity in estimating fair value can allow opportunities for the exercise of management judgments and intentional bias, which can reduce the quality of financial reporting. Management discretion can result in high EM and hence in a reduction of EQ. Particularly during difficult financial periods, managers engage in EM to mask the negative effects of the turmoil, and in such circumstances accruals and earnings smoothing are attempts to reduce abnormal variations of earnings in such circumstances. This book is a valuable resource for those interested in wider perspectives on EQ and it adds to the research studies on this topic in the context of financial reporting. …

Gebundene Ausgabe. Condizione: Neu. In recent years, macroeconomic dynamics, social transformations, technological innovations, and regulatory developments have caused significant changes in the banking industry, but most especially the need to integrate ESG factors into corporate strategies. Exploring the commitment towards sustainable business as not only a regulatory compliance obligation but as a value creation opportunity, this book explores ESG factors and sustainability issues in the banking sector and proposes a holistic approach to ESG risks. It presents useful suggestions and guidance for the promotion of further development and practical initiatives on ESG in banks, and will be of interest to researchers, government regulators, supervisor authorities, and policymakers in banking and financial services. Sprache: Englisch Gewicht in Gramm: 249. …

Taschenbuch. Condizione: Neu. ESG Integration in the Banking Sector | Navigating Regulatory Frameworks and Strategic Challenges for Financial Institutions | Elisa Menicucci | Taschenbuch | xi | Englisch | 2026 | Springer | EAN 9783031816796 | Verantwortliche Person für die EU: Springer Verlag GmbH, Tiergartenstr. 17, 69121 Heidelberg, juergen[dot]hartmann[at]springer[dot]com | Anbieter: preigu. …

Gebundene Ausgabe. Condizione: Neu. Provides an overview for understanding earning quality in the context of financial reportingOffers suggestions to define and measure EQ and explores earnings manipulation and its effectInvestigates the factors influencing the differences in financial reporting and especially earnings quality in an international setting Sprache: Englisch Gewicht in Gramm: 289.…