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.
27.03.2019 kl. 14.00 - 14.50
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:
Department of Business and Management, Aalborg university
Fibigerstræde 11, room 3