Autori: Marasca, Stefano, Giuliani, Marco, Chiucchi, Maria Serena, Guidi, Michele
Titolo: The assurance of non-financial disclosure: A longitudinal analysis of the academic and professional literature
Periodico: Financial reporting
Anno: 2021 - Fascicolo: 2 - Pagina iniziale: 5 - Pagina finale: 44

Various studies argue that non-financial information is particularly relevant for business stakeholders. To reduce the risks related to information asymmetries and "window dressing" practices and to enhance the credibility of non-financial information, the need for assurance has arisen.




SICI: 2036-671X(2021)2<5:TAONDA>2.0.ZU;2-Y
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=69812&Tipo=Articolo PDF

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