Autori: Rappazzo, Nicola, Rupo, Daniela, Centorrino, Giovanna, Loprevite, Salvatore
Titolo: Does non-financial information matter?
Periodico: MC
Anno: 2024 - Fascicolo: 2 - Pagina iniziale: 89 - Pagina finale: 114

The paper aims to contribute to understanding the value relevance of compre-hensive disclosure, covering different types of information provided in addi-tion to traditional financial reporting. This research is based on an initial sam-ple of 361 documents available on the Scopus database as of December 2022. The study adopts a bibliometric analysis based on the similarity visualization technique on a final sample of 179 articles using the VOSViewer software, and it also performs a content analysis on a subsample of 49 articles. The study mapped and clustered research networks, providing a systematic literature overview.




SICI: 2239-0391(2024)2<89:DNIM>2.0.ZU;2-T
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=76130&Tipo=Articolo PDF

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