Nistor, Cristina Silvia; Stefanescu, Cristina Alexandrina; … - In: Journal of Financial Reporting and Accounting 17 (2019) 2, pp. 249-270
Purpose: This paper aims to investigate whether the key items encompassed in the new reporting trends are addressed in the current reporting set and, also, whether there are certain patterns regarding disclosure practices across a sample of reporting entities. Design/methodology/approach: The...