Browsing School of Economic Sciences and Business by Subject "CARs"

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  • Narrative disclosure guidelines for CARs:an operational-based tool 

    Garefalakis, Alexandros; Sariannidis, Nikolaos; Lemonakis, Christos (Springer Verlag, 2020-08-31)
    Management Commentary Index (Ma.Co.I) is a composite measuring index developed for the detailed evaluation of narrative disclosure quality, as this has been delineated by the Financial Accounting Standards Board—FASB and ...