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Mandatory Non-Financial Risk-Related Disclosure: Measurement Problems and Usefulness for Investors

Mandatory Non-Financial Risk-Related Disclosure: Measurement Problems and Usefulness for Investors

Hardcover

AccountingBusiness GeneralInvesting & Finance

ISBN10: 303047920X
ISBN13: 9783030479206
Publisher: Springer Nature
Published: Aug 1 2020
Pages: 167
Weight: 0.96
Height: 0.50 Width: 6.14 Depth: 9.21
Language: English
This book focuses on the impact of the disclosure of non-financial risk, which could be seen as the most relevant non-financial information (NFI), in the aftermath of the 2014/95/EU Directive. The author analyses whether the switch from voluntary to mandatory NFI enhance the quality of disclosed NF risk-related information and the usefulness of the risk disclosure for investors. The book focuses specifically on the mandatory disclosure of non-financial (NF) risks as required by the EU Directive for listed Italian companies, investigating both the state of art of its disclosure and its usefulness for investors.

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