Informative value of non-financial reports : analyzing the impact of disclosure format and auditing
Simon Hirsch, Veronika Heichl
| Year of publication: |
2025
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|---|---|
| Authors: | Hirsch, Simon ; Heichl, Veronika |
| Published in: |
The journal of corporate accounting & finance. - Chichester [u.a.] : Wiley InterScience, ISSN 1097-0053, ZDB-ID 2054493-5. - Vol. 36.2025, 3, p. 275-298
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| Subject: | ESG | NFRD | non-financial reporting | sustainability disclosure | textual analysis | Nachhaltigkeitsbericht | Sustainability reporting | Unternehmenspublizität | Corporate disclosure | Corporate Social Responsibility | Corporate social responsibility | Berichtswesen | Reporting | Informationswert | Information value | Rechnungswesen | Accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1002/jcaf.22784 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015462048