The Comparability of Non-Financial Information: An Exploration of the Impact of the Non-Financial Reporting Directive (NFRD, 2014/95/EU)-Reference-Cited by-同舟云学术

The Comparability of Non-Financial Information: An Exploration of the Impact of the Non-Financial Reporting Directive (NFRD, 2014/95/EU)

Published:2022-05-04 Issue:2 Volume:19 Page:332-361
ISSN:1744-9480
Container-title:Accounting in Europe
language:en
Short-container-title:Accounting in Europe

Author:

Breijer Ries¹^ORCID,Orij René P.¹^ORCID

Affiliation:

1. Nyenrode Business Universiteit, Center for Corporate Reporting, Finance & Tax, Breukelen, Netherlands

Publisher

Informa UK Limited

Subject

Finance,Accounting,Business and International Management

Link

https://www.tandfonline.com/doi/pdf/10.1080/17449480.2022.2065645

Reference89 articles.

1. AccountAbility (AA). (2021). About the Accountability Framework initiative. https://accountability-framework.org/about/about-the-initiative/

2. Accountancy Europe (AE). (2018). Member State Implementation of Directive 2014/95/EU. https://www.accountancyeurope.eu/publications/member-state-implementation-eu-nfi-directive/

3. Non-Financial Disclosure and Corporate Financial Performance Under Directive 2014/95/EU: Evidence from Italian Listed Companies

4. Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations

5. Another look at the instrumental variable estimation of error-components models

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