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Mandatory and Discretional Non-Financial Disclosure After the European Directive 2014/95/EU: An Empirical Analysis of Italian Listed Companies' Behavi (Hardcover) (ISBN-13: 9781839825057)
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Francesco de Luca
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Books
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Description
xThe aim of the EU Directive 2014/95/EU, requiring the mandatory disclosure of non-financial information (NFI) by large undertakings and groups, is to rebuild trust with stakeholders. This book aims to summarize the relevant literature about company information with particular reference to the voluntary vis a vis mandatory NFI.
Author: Francesco de Luca
ISBN-10: 1839825057
ISBN-13: 9781839825057
Publisher: Emerald Publishing Limited
Language: English
Published: 06/04/2020
Pages: 144
Format: Hardcover
Weight: 0.75lbs
Size: 9.20h x 6.00w x 0.50d
Author: Francesco de Luca
ISBN-10: 1839825057
ISBN-13: 9781839825057
Publisher: Emerald Publishing Limited
Language: English
Published: 06/04/2020
Pages: 144
Format: Hardcover
Weight: 0.75lbs
Size: 9.20h x 6.00w x 0.50d
By Francesco de Luca
xFrancesco De Luca, Ph.D., is Associate Professor of Accounting, at the University "G. d'Annunzio" of Chieti-Pescara, Italy. He is Director of the Master Program in Economics and Management and Professor of International Accounting and Financial Reporting. He has (co)authored articles about international accounting standards convergence, venturing and start-up finance, financial distress analysis, and non-financial information.
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