Sökning: "Citra Janiencia Setiani"

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  1. 1. Determinants of Materiality of Non-Financial Disclosure and Implication on Information Asymmetry A study of environmental disclosure of environmentally sensitive industries

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Citra Janiencia Setiani; Thitinan Jindanom; [2021-06-24]
    Nyckelord :Non-financial report; materiality; information asymmetry; Materiality Disclosure Quality MDQ ;

    Sammanfattning : This study explores the influence of non-binding guidelines published by EU Directive to the materiality of companies' non-financial reports. In order to identify the materiality level of NFR, the authors manually assess the materiality level of each report by giving scores according to the materiality disclosure quality (MDQ) index. LÄS MER