The non-financial reporting practices of Hungarian listed public interest entities considering the 2014/95/EU Directive
Purpose This paper aims to investigate the non-financial reporting (NFR) practices of
Hungarian listed public interest entities for 2016–2018 in terms of the required disclosure …
Hungarian listed public interest entities for 2016–2018 in terms of the required disclosure …
Non-financial disclosure and corporate financial performance under directive 2014/95/EU: Evidence from Italian listed companies
This paper investigates the impact of Directive 2014/95/EU on both the quantity and quality
of non-financial disclosure (NFD) and its relationship with corporate financial performance …
of non-financial disclosure (NFD) and its relationship with corporate financial performance …
Towards 2014/95/EU directive compliance: the case of Poland
Ł Matuszak, E Różańska - Sustainability Accounting, Management …, 2021 - emerald.com
Purpose This study aims to investigate the differences in the extent of non-financial
disclosure (NFD) across companies listed on the Warsaw Stock Exchange over the period …
disclosure (NFD) across companies listed on the Warsaw Stock Exchange over the period …
Corporate reporting practices in Poland and Romania–an ex-ante study to the new non-financial reporting European directive
ABSTRACT The European Directive 2014/95/EU as regards disclosure of non-financial and
diversity information by certain large undertakings and groups is applicable by European …
diversity information by certain large undertakings and groups is applicable by European …
Disclosure of intellectual capital in financial reports: case of Latvia
O Lentjushenkova, V Zarina, J Titko - Oeconomia Copernicana, 2019 - ceeol.com
Research background: Intellectual capital and its elements, such as reputation, customer
relationships, staff competence, are an essential part of a company's value. However, the …
relationships, staff competence, are an essential part of a company's value. However, the …
Company-level factors of non-financial reporting quality under a mandatory regime: A systematic review of empirical evidence in the European Union
OM Radu, VD Dragomir, N Hao - Sustainability, 2023 - mdpi.com
The relationship between non-financial reporting quality (NFRQ) and various company-level
factors has been studied extensively, considering the mandatory requirements applicable …
factors has been studied extensively, considering the mandatory requirements applicable …
The predictors of non-financial reporting quality in Romanian state-owned enterprises
This paper focuses on the predictors of non-financial reporting (NFR) quality by state-owned
enterprises (SOEs). The predictors under consideration are the quality of the corporate …
enterprises (SOEs). The predictors under consideration are the quality of the corporate …
The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU
Purpose The aim of this paper is to provide the state of the art in the academic and
professional debate on the disclosure quality of NFI. This analysis is driven by the need to …
professional debate on the disclosure quality of NFI. This analysis is driven by the need to …
The comparability of non-financial information: An exploration of the impact of the non-financial reporting directive (NFRD, 2014/95/EU)
This study explores the impact of the implementation of Directive 2014/95/EU on the
comparability of non-financial information across listed European firms, focusing on the …
comparability of non-financial information across listed European firms, focusing on the …
Guest editorial Rethinking non-financial reporting in Europe: challenges and opportunities in revising Directive 2014/95/EU
Background Recent years have seen the wide adoption of non-financial reports by firms.
The disclosure of non-financial information has come in response to pressures from …
The disclosure of non-financial information has come in response to pressures from …