Empirical Analysis of Non-Financial Reporting by Spanish Companies
Abstract
Spain is one of the European countries that is the most strongly committed to the presentation of non-financial information. In 2017, Spain adapted its legislation to Directive 2014/95/EU through Royal Decree-Law 18/2017, which required Public Interest Entities (PIEs) to provide information in accordance with the requirements of the European Union (EU) Directive, with respect to financial years from 1 January 2017. Our research is focused on...
Paper Details
Title
Empirical Analysis of Non-Financial Reporting by Spanish Companies
Published Date
Jul 3, 2018
Journal
Volume
8
Issue
3
Pages
29 - 29
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Notes
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