Performance and (non) mandatory disclosure : the moderating role of the Directive 2014/95/EU
Sebastiano Cupertino and Gianluca Vitale and Pasquale Ruggiero
| Year of publication: |
2022
|
|---|---|
| Authors: | Cupertino, Sebastiano ; Vitale, Gianluca ; Ruggiero, Pasquale |
| Published in: |
Journal of applied accounting research. - Bingley : Emerald, ISSN 1758-8855, ZDB-ID 2424157-X. - Vol. 23.2022, 1, p. 163-183
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| Subject: | Directive 2014/95/EU | Non-financial disclosure | Non-financial vs financial performance | Random-effects regression and moderation analysis | Unternehmenserfolg | Firm performance | Unternehmenspublizität | Corporate disclosure | Regressionsanalyse | Regression analysis |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/JAAR-04-2021-0115 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012990382