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