This study investigates the disclosure levels of Romanians listed companies' pre and post the implementation of the European Directive 2014/95 (EUD) in order to explore the effects of the new regulation entered into force in January 2017, under the institutional lens. Moreover, the paper...

Chapter 1. SMEs and IR: An introduction -- Chapter 2. SMEs and IR. Evidence from Germany -- Chapter 3. SMEs and IR. Evidence from Hungary -- Chapter 4. SMEs and IR. Evidence from Italy -- Chapter 5. SMEs and IR. Evidence from Poland -- Chapter 6. SMEs and IR. Evidence from Romania -- Chapter 7....

"This book develops a conceptual framework for integrated reporting with the purpose of determining the disclosure level for the elements included in the framework and to establish an integration scale and defines a set of impact factors for IR, therefore investigates the causality effect in...

"This book develops a conceptual framework for integrated reporting with the purpose of determining the disclosure level for the elements included in the framework and to establish an integration scale and defines a set of impact factors for IR, therefore investigates the causality effect in...