Titlebook: Non-financial Disclosure and Integrated Reporting; Theoretical Framewor Lino Cinquini,Francesco De Luca Book 2022 The Editor(s) (if applica

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locus-ceruleus

Non-financial Information About Intangibles and CSR in the Context of Mandated Non-financial Disclos investigates the extent to which NFI about Intangibles, Intellectual Capital, and CSR affect market performance. Specifically, we address the question of whether different NFI configurations/combinations lead to successful performance. We considered various NFI factors/characteristics that may affe

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The Influence of Ownership Structure on Intellectual Capital Disclosure Qualitycial objectives. Currently accepted accounting principles do not outline strict rules and regulations for IC disclosure. However, the advent of integrated reporting offer firms an innovative tool to provide this information. Although previous research has analysed the IC information within integrate