The quantity and quality of narrative disclosures in management reports : CNMV guide effect
Year of publication: |
2024
|
---|---|
Authors: | Melón-Izco, Álvaro ; Ruiz Cabestre, Francisco Javier ; Ruiz-Olalla, Carmen |
Subject: | disclosure quality | legitimacy theory | management report | Narrative disclosure | reporting guidelines | Unternehmenspublizität | Corporate disclosure | Berichtswesen | Reporting | Öffentlichkeitsarbeit | Public relations | Narrative Methode | Narrative method | Auskunftspflicht | Disclosure regulation |
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