Cupertino, Sebastiano; Vitale, Gianluca; Ruggiero, Pasquale - In: Journal of Applied Accounting Research 23 (2021) 1, pp. 163-183
Purpose: This paper investigates whether and how Directive 2014/95/EU affects financial performance as well as its moderation effect on the relationship between financial and non-financial performance, involving different stakeholders' perspectives. Design/methodology/approach: We adopted the...