Keywords: Non-financial report
Close
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles

Mandatory vs voluntary exercise on non-financial reporting: does a normative/coercive isomorphism facilitate an increase in quality?

Jonida Carungu, Roberto Di Pietra, Matteo Molinari
Journal: Meditari Accountancy Research
Meditari Accountancy Research (2021) 29 (3): 449–476.
https://doi.org/10.1108/MEDAR-08-2019-0540
Published: 04 November 2020
...Jonida Carungu; Roberto Di Pietra; Matteo Molinari Purpose This paper aims at investigating the quality of non-financial reporting (NFR) in light of Directive no. 2014/95/EU. Specifically, it focuses on the quality of NFR in Italian companies, as required by Legislative Decree no. 254/2016...
View article titled, Mandatory vs voluntary exercise on non-financial reporting: does a normative/coercive isomorphism facilitate an increase in quality?
Open the PDF for Mandatory vs voluntary exercise on non-financial reporting: does a normative/coercive isomorphism facilitate an increase in quality? in another window
Add to Citation Manager for Mandatory vs voluntary exercise on non-financial reporting: does a normative/coercive isomorphism facilitate an increase in quality?
This Feature Is Available To Subscribers Only

or Create an Account

Close subscription notice
Close access options