Do investors value the nonfinancial disclosure in emerging markets?
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DOI: 10.1016/j.ememar.2018.05.001
Abstract: This paper studies the impact of the nonfinancial disclosure on firm value for a large sample of Indian firms, arguably emerging market with poor investor protections and legal enforcement. We proxy the nonfinancial disclosure by… read more here.
Keywords: value nonfinancial; investors value; disclosure; nonfinancial disclosure ... See more keywords
Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies
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DOI: 10.3390/su11174612
Abstract: Companies disclosing nonfinancial information through sustainability reporting practices provide markets with data on their social, environmental, and governance performance. The quality of sustainability reporting is much discussed in the literature because this quality affects factors… read more here.
Keywords: sustainability reporting; quality; mandatory nonfinancial; sustainability ... See more keywords