Helms, Nils; Hölscher, Reinhold; Nelde, Matthias; … - In: Journal of Corporate Accounting & Finance 32 (2021) 3, pp. 7-23
The intention of this paper is to shed light on the analysis of financial disclosure through the integration of requirement levels. This in return will lead to the development of a general applicable evaluation methodology based on Bloom's taxonomy system. Therefore, it will be possible to...
