Non-financial information and their reporting—evidence of small and medium-sized enterprises and large corporations on the Czech capital market

This article analyzes the impact of mandatory disclosure of non-financial information in the financial statements of business corporations. The research method is regression and correlation analysis and statistical testing of hypotheses. The sample for empirical research is compiled from the account...

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Bibliographic Details
Main Authors: Jaroslav Sedláček, Veronika Popelková
Format: Article
Language:English
Published: AIMS Press 2020-08-01
Series:National Accounting Review
Subjects:
Online Access:https://www.aimspress.com/article/10.3934/NAR.2020012/fulltext.html