Browsing Articles by Subject "Narrative information"

Now showing items 1-2 of 2

Environmental, social and corporate governance framework for corporate disclosure: a multicriteria dimension analysis approach

Zopounidis, Constantin; Garefalakis, Alexandros; Lemonakis, Christos; Passas, Ioannis (Emerald Publishing Limited, 2020-12-11)

Purpose The purpose of this paper is to provide to the Board of Directors and CEOs of a firm to be aware of and accountable for the information they provide to the public. As long as the quality of the companies’ public ...
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 ...