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Keywords: Non-financial information
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Journal Articles
Accounting, Auditing & Accountability Journal (2025) 38 (9): 163–188.
Published: 18 March 2025
.... In contrast to what other studies suggest, we find no evidence that users seek financial information to a much greater extent than non-financial information. Specifically, our results show that usage between financial and non-financial information is quite evenly distributed and differs depending...
Journal Articles
Accounting, Auditing & Accountability Journal (2015) 28 (3): 325–364.
Published: 16 March 2015
... social reporting Environmental Social and governance disclosure Management by objectives Non-financial information The recession now affecting the global economy has focussed attention on various aspects of the strategic management of companies, including the idea that corporate social...
