叙事报道:艺术现状和未来挑战

IF 4.6 Q1 BUSINESS, FINANCE
Giovanna Michelon, G. Trojanowski, R. Sealy
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引用次数: 12

摘要

摘要财务和非财务信息的叙述性报告越来越多地被使用,并且经常被强制要求,在内容方面具有重要的管理自由裁量权。由于政策制定者认为报告是监管的一种工具,可以引导公司的行为朝着改善实践和绩效的方向发展,他们必须披露这些行为,本文的目的是提供叙述性报告的学术文献中的最新技术,并确定未来的挑战。为了做到这一点,本文调查了三个问题:(1)如何定义叙事报道的质量?(2)各利益相关者需要和使用哪些叙事信息?(3)叙事报道的真实效果是什么?在回答这三个问题时,我们的综述也为未来的学术研究和政策制定者提供了启示。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Narrative Reporting: State of the Art and Future Challenges
Abstract Narrative reporting, both in relation to financial and non-financial information, is increasingly used and often mandated, with significant managerial discretion regarding content. As policy makers consider reporting as a tool for regulation to steer the behaviour of companies towards improving practices and performance upon which they have to disclose, the aim of this paper is to provide the state of the art in the academic literature on narrative reporting and identify future challenges. In order to do so, the paper investigates three questions: (1) How has the quality of narrative reporting been defined? (2) What narrative information is required and used by various stakeholders? (3) What are the real effects of narrative reporting? In answering these three questions, our review also gives implications for both future academic research and policy makers.
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
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