Browsing School of Economic Sciences and Business by Subject "Financial reporting quality"

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Operational elements of Narrative Disclosure Information (NDI) in a geographical context

Garefalakis, Alexandros; Sariannidis, Nikolaos; Lemonakis, Christos (Springer Verlag, 2020-11)

Research on the quality of narrative information of annual financial reports has long been dominated by a lack of tools that permit an objective analysis of qualitative disclosure. This study is focused on accounting ...