Keywords: Non-financial disclosure
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Journal Articles
Journal of Applied Accounting Research (2022) 23 (1): 163–183.
Published: 15 October 2021
... activities and the benefits of being compliant with the non-financial disclosure (NFD) regulation, supporting managers in allocating business resources. Originality/value This paper is among the first that investigates the impact of mandatory NFD on the relationship between non-financial and financial...
Journal Articles
Journal Articles
Journal of Applied Accounting Research (2021) 22 (3): 401–422.
Published: 15 January 2021
...Blerita Korca; Ericka Costa Purpose This paper discusses the current state of research into Directive 2014/95/EU and non-financial disclosure (NFD), with the aim of offering a future research agenda. Design/methodology/approach The authors have conducted a systematic literature review of 78...

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