Performance and (non) mandatory disclosure : the moderating role of the Directive 2014/95/EU
Year of publication: |
2022
|
---|---|
Authors: | Cupertino, Sebastiano ; Vitale, Gianluca ; Ruggiero, Pasquale |
Subject: | Directive 2014/95/EU | Non-financial disclosure | Non-financial vs financial performance | Random-effects regression and moderation analysis | Unternehmenspublizität | Corporate disclosure | Unternehmenserfolg | Firm performance | Regressionsanalyse | Regression analysis |
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