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Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2020) 28 (5): 727–749.
Published: 30 April 2020
...Lara Tarquinio; Stefanía Carolina Posadas Purpose With the European Union (EU) Directive 2014/95/UE, there is a growing interest in the corporate disclosure of “non-financial information” (NFI). However, no generally accepted definition of this term exists. This paper aims to reflect...
