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Department of Business and Management

Tadanori Yosano

Guest lecture with Tadanori Yosano

It is our pleasure to invite you to this guest lecture with Tadanori Yosano, Graduate School of Business Administration, Kobe University. The lecture is targeted VIP’s from the department with a particular interest in Value Creation, CSR and Sustainability, Performance Measures and/or Integrated reporting.

Time

27.03.2019 kl. 14.00 - 14.50

Description

Subject of the Lecture

Determinants of non-financial information disclosure in the integrated report(IR).

Tadanori Yosano will present the paper ”Analyzing the determinants of non-financial information disclosure in the integrated report from the viewpoint of content elements: Evidence from Japan”, which was recently introduced at the EIASM conference. With a focus on the practice of IR in Japan, Tadanori Yosano, has analyzed the relationship between the disclosure rate of non-financial measures and the four determinants that influence management decision to disclose such measures: (1) managerial significance, (2) the importance of measurement, (3) measurement difficulties and (4) the impact on financial figures. The study explores whether critical non-financial measures for medium- to long-term value creation are fully, or to what extent, disclosed in the integrated report (IR).


about Tadanori Yosano

If you would like more information about Tadanori Yosano, please have a look at:


Further information

Assistant Professor Jesper Sort
Department of Business and Management, Aalborg University
Email: jso@business.aau.dk
 

Host

Department of Business and Management, Aalborg university

Address

Fibigerstræde 11, room 3

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