Does the Company Value Increase through the Publication of Non-Financial Reports under GRI Guidelines? (On the Example of BRICS Countries)
This paper provides a review of the literature about the impact of non-financial reporting (NFR) on the market to book ratio and empirical research based on the comparison of the companies that issued the reports according to the General Reporting Initiative (GRI) standards in 2004-2014 with the com...
| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2019-01-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/148 |