The Value Relevance of Non-Financial Reporting in Determining the Market Value of Equity

The value relevance of non-financial reporting is a topic of interest in the academic literature, the results of empirical research being often contradictory. In this context, the research objective is analysing the extent to which the disclosure of non-financial information related to sustainable d...

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Bibliographic Details
Format: Article
Language:English
Published: Chamber of Financial Auditors of Romania 2021-05-01
Series:Audit Financiar
Subjects:
Online Access: http://revista.cafr.ro/temp/Article_9667.pdf