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Keywords: Non-financial disclosure
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Journal Articles
Corporate accountability and big data analytics: is non-financial disclosure a missing link?
Open Access
Sustainability Accounting, Management and Policy Journal (2023) 14 (7): 62–89.
Published: 20 January 2023
...Marisa Agostini; Daria Arkhipova; Chiara Mio Purpose This paper aims to identify, synthesise and critically examine the extant academic research on the relation between big data analytics (BDA), corporate accountability and non-financial disclosure (NFD) across several disciplines. Design...
Journal Articles
Sustainability Accounting, Management and Policy Journal (2021) 12 (5): 1052–1076.
Published: 13 May 2021
...Łukasz Matuszak; Ewa Różańska Purpose This study aims to investigate the differences in the extent of non-financial disclosure (NFD) across companies listed on the Warsaw Stock Exchange over the period surrounding the implementation of the Directive 2014/95/EU. Design/methodology/approach...
