The comparability of non-financial information : an exploration of the impact of the non-financial reporting directive (NFRD, 2014/95/EU)
Ries Breijer and René P. Orij
| Year of publication: |
2022
|
|---|---|
| Authors: | Breijer, Ries ; Orij, René P. |
| Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, ISSN 1744-9499, ZDB-ID 2268358-6. - Vol. 19.2022, 2, p. 332-361
|
| Subject: | computer-aided text-analysis | information asymmetry | mandatory non-financial reporting | Non-Financial Reporting Directive 2014/95/EU | non-financial reporting frameworks | EU-Staaten | EU countries | Nachhaltigkeitsbericht | Sustainability reporting | Corporate Social Responsibility | Corporate social responsibility | Asymmetrische Information | Asymmetric information | Berichtswesen | Reporting |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/17449480.2022.2065645 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013350333