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Daniela, Rupo ; Nicola, Rappazzo ; Salvatore, Loprevite ; Giovanna, Centorrino. (2024) Does non-financial information matter? Mapping and clustering literature on the value relevance of comprehensive disclosure.
In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2024-002005.
Full description at Econpapers
cites:
Wyatt, A. (2008), What financial and non‐financial information on intangibles is value‐relevant? A review of the evidence, Accounting and Business Research, 38(3), pp. 217-256.
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