Schröder, Philipp - In: Cogent business & management 9 (2022) 1, pp. 1-24
-financial reporting (NFR) mandatory. To the best of the author's knowledge, no study has examined the quality of non-financial reporting …-financial reporting quality (NFRQ) in the mandatory NFR of the 100 largest banks operating in Germany over three years, and identify … banks' mandatory reporting is below average despite displaying significant positive development over the years; and (2 …