دانلود کتاب Business Models and Corporate Reporting: Defining the Platform to Illustrate Value Creation

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Cover Half Title Series Page Title Page Copyright Page Table of Contents List of illustrations 1 Introduction 2 The disclosure of non-financial information and the role of business models 2.1 Non-financial information and value creation 2.2 Voluntary disclosure of non-financial information 2.3 Mandatory non-financial disclosure 2.4 Empirical research on non-financial disclosure 2.4.1 Extent and quality of non-financial disclosure 2.4.2 The determinants of non-financial disclosure 2.4.3 The effects of non-financial disclosure 2.5 Business model and non-financial disclosure: contextualising other information 2.6 What a business model is 2.6.1 Purpose of business models 2.6.2 Business model ontologies 2.6.3 Business model taxonomies 2.6.4 Common traits of different business model definitions 3 Business model communication in corporate reporting 3.1 Business model disclosure: providing users with information about value creation 3.2 Regulation of business model disclosure 3.3 Empirical evidence on business model disclosure practices 3.3.1 Business model disclosure as a framework for non-financial reporting 3.3.2 Business model disclosure manipulation 3.3.3 Usefulness of business model disclosure 3.3.4 Business model disclosure in integrated reports 3.3.5 Business model disclosure through different channels than the annual report 3.3.6 Discussion of empirical findings on business model disclosure 3.4 The assessment of business model disclosure: methodological issues and further developments 3.4.1 Current issues in business model disclosure assessment 3.4.2 How to address issues in evaluating business model disclosure: combining different approaches 3.4.3 Developing business model disclosure indexes 3.4.4 The application of business model disclosure quality score 4 The implications of business model disclosure 4.1 Opportunities and challenges of business model disclosure for preparers 4.2 Relevance of business model disclosure for users 4.3 Regulators and business model disclosure 4.4 Future research avenues on business model disclosure 5 Concluding remarks Index