disclosure satisfy and there is a lot of room for improvement for the next reporting period. Furthermore, the study provides a … expectations on disclosure regarding the pandemic’s impact in order to meet the objective of the IFRS to provide decision … which banks fulfilled the disclosure expectations communicated by the relevant professional institutions. For this purpose …

and regulatory framework for SOE disclosure and transparency. Some have made significant progress in terms of improving … information disclosure by SOEs with an accelerated process of corporatization of SOEs and adoption of adequate accounting … standards. More and more governments are establishing information reporting systems and performance evaluation systems through …

temporary decline in the frequency of non-GAAP reporting following Regulation G, the incidence of non-GAAP disclosure has …Over the past two decades, the regulatory landscape for non-GAAP reporting has evolved significantly. Despite a … continued to increase steadily, leading to a current all-time high in reporting activity. This proliferation of non …

paper investigates the effectiveness of the EU Non-Financial Reporting Directive (2014/95/EU) with respect to the CSR … disclosure quality in European banks from 2017-2019. After an overview of the EU’s path towards a sustainable financial sector … from 2013 till present, the most important regulations will be assessed in detail, namely the Non-Financial Reporting …