Empirical Analysis of Non-Financial Reporting by Spanish Companies
Spain is one of the European countries that is the most strongly committed to the presentation of non-financial information. In 2017, Spain adapted its legislation to Directive 2014/95/EU through Royal Decree-Law 18/2017, which required Public Interest Entities (PIEs) to provide information in accor...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
MDPI AG
2018-07-01
|
| Series: | Administrative Sciences |
| Subjects: | |
| Online Access: | http://www.mdpi.com/2076-3387/8/3/29 |