Mandatory Non-Financial Information Disclosure under European Directive 95/2014/EU: Evidence from Portuguese Listed Companies
This paper investigates the effects of Directive 95/2014/EU on the quality of non-financial information (NFI) disclosed by Portuguese listed companies and explains the reporting practices adopted in this context. For this purpose, a content analysis of non-financial disclosures made a year before (2...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
MDPI
2022
|
| Subjects: | |
| Online Access: | View Fulltext in Publisher |