Fiandrino, Simona; Gromis di Trana, Melchior; Tonelli, … - In: Journal of Applied Accounting Research 23 (2021) 1, pp. 274-300
Purpose: The aim of this paper is to provide the state of the art in the academic and professional debate on the disclosure quality of NFI. This analysis is driven by the need to feature the dimensions of NFI quality that should be considered to improve the current regulatory framework towards...