Zarzycka, Ewelina; Krasodomska, Joanna - In: Journal of Applied Accounting Research 23 (2021) 1, pp. 139-162
Purpose: The paper aims to examine if corporate characteristics, general contextual factors and the internal context differentiate the quality and quantity of the disclosed non-financial Key Performance Indicators (KPIs). Design/methodology/approach: The study is based on content analysis of...