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Double materiality and the shift from non-financial to European sustainability reporting : review, outlook and implications
Baumüller, Josef; Sopp, Karina - In: Journal of applied accounting research 23 (2022) 1, pp. 8-28
Persistent link: https://www.econbiz.de/10012990371
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Financial analysts' reaction to voluntary integrated reporting : cross-sectional variation in institutional enforcement contexts
Rossignoli, Francesca; Stacchezzini, Riccardo; Lai, … - In: Journal of applied accounting research 23 (2022) 1, pp. 29-54
Persistent link: https://www.econbiz.de/10012990372
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From voluntarism to regulation : effects of Directive 2014/95/EU on sustainability reporting in the EU
Ottenstein, Philipp; Erben, Saskia; Jost, Sébastien; … - In: Journal of applied accounting research 23 (2022) 1, pp. 55-98
Persistent link: https://www.econbiz.de/10012990374
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Integrated reporting quality and cost of debt financing
Raimo, Nicola; Caragnano, Alessandra; Mariani, Massimo; … - In: Journal of applied accounting research 23 (2022) 1, pp. 122-138
Persistent link: https://www.econbiz.de/10012990377
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The climate-related information in the changing EU directive on non-financial reporting and disclosure : first evidence by Italian large companies
Lombardi, Rosa; Schimperna, Federico; Paoloni, Paola; … - In: Journal of applied accounting research 23 (2022) 1, pp. 250-273
Persistent link: https://www.econbiz.de/10012990391
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The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU
Fiandrino, Simona; Gromis di Trana, Melchiorre; … - In: Journal of applied accounting research 23 (2022) 1, pp. 274-300
Persistent link: https://www.econbiz.de/10012990393
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The non-financial reporting practices of Hungarian listed public interest entities considering the 2014/95/EU Directive
Lippai-Makra, Edit; Kovács, Zsuzsanna Ilona; Kiss, … - In: Journal of applied accounting research 23 (2022) 1, pp. 301-318
Persistent link: https://www.econbiz.de/10012990395
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Integrated reporting and cost of capital in sub-Saharan African countries
Maama, Haruna; Marimuthu, Ferina - In: Journal of applied accounting research 23 (2022) 2, pp. 381-401
Persistent link: https://www.econbiz.de/10012990414
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Voluntary disclosure and complexity of reporting in Egypt : the roles of profitability and earnings management
Alm El-Din, Mai Mohammed; El-Awam, Atef Mohammed; … - In: Journal of applied accounting research 23 (2022) 2, pp. 480-508
Persistent link: https://www.econbiz.de/10012990419
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The use of visual presentations for integrated reports in the investment decision-making process
Widyatama, Arif; Narsa, I Made - In: Journal of applied accounting research 24 (2023) 1, pp. 106-133
Persistent link: https://www.econbiz.de/10014234286