Forward-looking information : does IIRC framework adoption matter?
Year of publication: |
2025
|
---|---|
Authors: | Farooq, Muhammad Bilal ; Zaman, Rashid ; Bahadar, Stephen ; Rauf, Fawad |
Published in: |
Sustainability accounting, management and policy journal. - Bingley : Emerald, ISSN 2040-803X, ZDB-ID 2554256-4. - Vol. 16.2025, 1, p. 295-318
|
Subject: | IIRC framework | Forword-looking information | Forword-looking disclosures | Signalling theory | Board of directors | Textual analysis | Signalling | Unternehmenspublizität | Corporate disclosure | Vorstand | Executive board | Asymmetrische Information | Asymmetric information | Board of Directors | Theorie | Theory | Informationswert | Information value |
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