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Financial Notes Reporting Quality - A Conceptualization and Empirical Analysis of Financial Reporting Quality Using the Example of Notes Reporting on Intangible Assets Under IFRS

Nell, Tobias - 2020

For many years, international financial reporting – and in particular the notes reporting – has been criticized in … deficits with regard to the content and presentation and, thus, to the overall quality of the notes reporting. However, this … claims. This work addresses this research gap by elaborating what (notes) reporting quality is, what dimensions it consists …

Persistent link: https://www.econbiz.de/10012846248

Intellectual capital disclosure : the Greek case

Manolopoulou, Eirini; Tzelepis, Dimitris - In: International journal of learning and intellectual … 11 (2014) 1, pp. 33-51

Persistent link: https://www.econbiz.de/10010361815

Single versus double materiality of corporate sustainability reporting : which concept will contribute to climate neutral business?

Stawinoga, Martin; Velte, Patrick - In: Zeitschrift für Umweltpolitik & Umweltrecht : ZfU ; … 45 (2022) 2, pp. 210-248

Persistent link: https://www.econbiz.de/10013276080

Sustainability reporting at EU level : leading by example?

Bryan, Katharina - In: Journal of public budgeting, accounting & financial … 34 (2022) 3, pp. 488-497

Persistent link: https://www.econbiz.de/10013387768

Empirical research on the European Nonfinancial Reporting Directive 2014/95 (NFRD) : a structured literature review

Velte, Patrick - In: Zeitschrift für Umweltpolitik & Umweltrecht : ZfU ; … 45 (2022) 4, pp. 481-518

Persistent link: https://www.econbiz.de/10013459135

A model for integrated capital disclosure and performance reporting : separating objects from value

Ramin, Kurt P.; Lew, Stephen - In: Journal of sustainable finance & investment 5 (2015) 1/2, pp. 27-47

Persistent link: https://www.econbiz.de/10011348481

Disclosure of intellectual capital in annual reports : an empirical study of the Indian IT corporations

Bhasin, Madan Lal - In: Modern economy 2 (2011) 4, pp. 455-467

Persistent link: https://www.econbiz.de/10009620673

Sustainability and intangibles : evidence of integrated thinking

Demartini, Paola; Paoloni, Mauro; Paoloni, Paola - In: Journal of international business and economics : JIBE 15 (2015) 2, pp. 107-122

Persistent link: https://www.econbiz.de/10011384125

The quality of nonfinancial voluntary disclosure : a systematic literature network analysis on sustainability reporting and integrated reporting

Minutiello, Valentina; Tettamanzi, Patrizia - In: Corporate social responsibility and environmental management 29 (2022) 1, pp. 1-18

Persistent link: https://www.econbiz.de/10012807804

Disclosure of intellectual capital in financial reports : case of Latvia

Lentjushenkova, Oksana; Zarina, Vita; Titko, Jelena - In: Oeconomia Copernicana 10 (2019) 2, pp. 341-357

Persistent link: https://www.econbiz.de/10012230374

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