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Mandatory and discretional non-financial disclosure after the European directive 2014/95/EU : an empirical analysis of Italian listed companies' behavior /
The aim of the EU Directive 2014/95/EU, requiring the mandatory disclosure of non-financial information (NFI) by large undertakings and groups, is to rebuild trust with stakeholders. This book aims to summarize the relevant literature about company information with particular reference to the volunt...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
[Place of publication not identified]
EMERALD Group PUBL,
2020.
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| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 100 | 1 | |a De Luca, Francesco |c (Professor of accounting), |e author. | |
| 245 | 1 | 0 | |a Mandatory and discretional non-financial disclosure after the European directive 2014/95/EU : |h [electronic resource] : |b an empirical analysis of Italian listed companies' behavior / |c Dr. Francesco De Luca (University G. d'Annunzio Chieti, Italy). |
| 260 | |a [Place of publication not identified] |b EMERALD Group PUBL, |c 2020. | ||
| 300 | |a 1 online resource | ||
| 336 | |a text |2 rdacontent | ||
| 337 | |a computer |2 rdamedia | ||
| 338 | |a online resource |2 rdacarrier | ||
| 520 | |a The aim of the EU Directive 2014/95/EU, requiring the mandatory disclosure of non-financial information (NFI) by large undertakings and groups, is to rebuild trust with stakeholders. This book aims to summarize the relevant literature about company information with particular reference to the voluntary vis a vis mandatory NFI. | ||
| 504 | |a Includes bibliographical references (pages [117]-123) and index. | ||
| 505 | 0 | |a Corporate Information -- From Voluntary to Mandatory Non-Financial Information -- Non-Financial Information Between Mandated Contents and Managerial Discretion -- Empirical Analysis on the Non-Financial Disclosure of Italian Listed Companies. | |
| 590 | |a Emerald Insight |b Emerald All Book Titles | ||
| 650 | 0 | |a Business enterprises |x Law and legislation |z European Union countries. | |
| 650 | 0 | |a Corporation law |z European Union countries. | |
| 650 | 0 | |a Disclosure of information |x Law and legislation |z European Union countries. | |
| 650 | 7 | |a Business ethics & social responsibility. |2 bicssc | |
| 650 | 7 | |a Business & Economics |x Business Ethics. |2 bisacsh | |
| 650 | 7 | |a Business enterprises |x Law and legislation |2 fast | |
| 650 | 7 | |a Corporation law |2 fast | |
| 650 | 7 | |a Disclosure of information |x Law and legislation |2 fast | |
| 651 | 7 | |a European Union countries |2 fast | |
| 776 | 0 | 8 | |i Print version: |z 1839825057 |z 9781839825057 |w (OCoLC)1144884900 |
| 856 | 4 | 0 | |u https://emerald.uam.elogim.com/insight/publication/doi/10.1108/9781839825040 |z Texto completo |
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