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

— —

Lorenzo Simoni (Research fellow in Accounting, Department of Economics and Business Studies, University of Genoa)

Business Models and Corporate Reporting

Defining the Platform to Illustrate Value Creation

Lorenzo Simoni (Research fellow in Accounting, Department of Economics and Business Studies, University of Genoa)

$284

Hardback

Not in-store but you can order this
How long will it take?

Availability Information

We source books from suppliers in Australia and overseas. For books we don't currently have in stock, the time it takes to get them from our suppliers can vary widely - from a few days to a few months - so we check each book with each supplier to determine the expected time it will take to be supplied to us.

We then advise you accordingly. If the time taken to get any book is too long for you, you can let us know and we will cancel or adjust your order, and refund as required.

To find out the anticipated arrival time for specific items prior to ordering, please contact us by phone or email:

Phone +61 2 9264 3111, or 1800 4 BOOKS (1800 4 26657) if outside Sydney:
option 1 Abbey's Bookshop (Crime, History, Science, Kids & more) • info@abbeys.com.au
option 2 Language Book Centre (ESL & Foreign Languages) • language@abbeys.com.au
option 3 Galaxy Bookshop (Sci-fi, Fantasy, Romance, Graphic Novels) • sf@galaxybooks.com.au

QTY:

English

Routledge
20 September 2021

Financial reporting, financial statements; Corporate finance; Business strategy

Series: Routledge Studies in Accounting

This book discusses the role of business models in corporate reporting. It illustrates the evolution of non-financial reporting, the importance of business model reporting, and the main conceptualisations of business models. It also offers a methodological contribution to the assessment of business model reporting. Finally, it discusses the main implication of business model reporting for different categories of subjects and some challenges related to this kind of disclosure.

Readers will understand the role of business models in the non-financial reporting landscape. They will also gain an understanding of how business models can help users of the annual report contextualise other non-financial items disclosed. However, effective business model reporting implies paying attention to certain features that define its quality. This theme is discussed in the empirical part of the book and in the section devoted to implications for preparers, users, and regulators.

As large companies in the EU and the UK have to disclose the business model in the annual report, this book will be of interest to preparers and users of financial statements, regulators involved in the ongoing non-financial regulatory process, and professional bodies. It will also be of interest to academics interested in the investigation of non-financial reporting.

By: Lorenzo Simoni (Research fellow in Accounting Department of Economics and Business Studies University of Genoa)
Imprint: Routledge
Country of Publication: United Kingdom
Dimensions: Height: 234mm, Width: 156mm,
Weight: 453g
ISBN: 9780367860837
ISBN 10: 036786083X
Series: Routledge Studies in Accounting
Pages: 112
Publication Date: 20 September 2021
Audience: College/higher education , Primary , A / AS level
Format: Hardback
Publisher's Status: Active

Lorenzo Simoni is a Research Fellow in Accounting at the Department of Economics and Business Studies at the University of Genoa, Italy. His main research interests are related to non-financial reporting, with a focus on business model reporting, non-financial key performance indicators, intellectual capital, risk reporting, and sustainability reporting and assurance. He has obtained a PhD in Business Administration and Management from the University of Pisa, Italy. Lorenzo has been awarded two research grants from the Institute of Chartered Accountants of Scotland (ICAS), the latter of which has been co-funded by the European Financial Reporting Advisory Group (EFRAG), to investigate the relationships between business model and non-financial indicators and between business model and risk reporting, respectively. More recently, he has expanded his interests to earnings quality and distress prediction.