Search results for "financial disclosure"

showing 2 items of 2 documents

Are mandatory non-financial disclosures credible? Evidence from Italian listed companies

2020

According to the Directive 2014/95/EU on non‐financial information (NFI), from 2017 onwards, large companies of member states must provide social, environmental, and governance disclosures. This paper, focusing on the evaluation of the credibility of NFI in Italy after the implementation of the EU Directive, aims to investigate whether making non‐financial disclosures (NFDs) obligatory affect their credibility. From a theoretical perspective of material legitimacy theory, we investigated the NFDs of the 31 FTSE MIB Italian listed companies for the 2017 fiscal year. Through a meaning‐oriented content analysis, we developed a self‐constructed credibility index applying an operational framewor…

Index (economics)Credibility index EU directive 2014/95/EU Habermas Italian FTSE MIB listed companies mandatory non-financial disclosures (NFDs) material legitimacy theory meaning-oriented content analysis non-financial information (NFI)business.industryStrategy and Managementmedia_common.quotation_subjectCorporate governance05 social sciencesSincerityAccounting06 humanities and the artsManagement Monitoring Policy and LawDevelopment0603 philosophy ethics and religionDirectiveFiscal yearContent analysis0502 economics and businessCredibility060301 applied ethicsBusinessConstruct (philosophy)050203 business & managementmedia_common
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Structure de propriété et communication financière des entreprises françaises

2005

The objective of this empirical study is to test the hypothesized relation between ownership structure and the quality of financial reporting of French firms. The results confirm that the relation between shareholding dilution and the quality of investors' relations is not linear but curvilinear.

relations with investorsannual reportPerformancecommunication financièrestructure de propriétécommunication financière;relations avec les investisseurs;rapports annuels;structure de propriété;financial disclosure;relations with investors;annual report;ownership structurefinancial disclosurejel:G32jel:M41[SHS.GESTION]Humanities and Social Sciences/Business administrationrapports annuelsownership structure[ SHS.GESTION ] Humanities and Social Sciences/Business administration[SHS.GESTION] Humanities and Social Sciences/Business administrationCommunication financièreRelations avec les investisseursRapports annuelsStructure de propriétéPerformancerelations avec les investisseurs
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