Corporate governance quality and non-financial KPI disclosure comparability: UK evidence

2021/11/18 by Laura Bini, Francesco Giunta, Rebecca Miccini +1 · 6 citations
Business, Management and Accounting · #Accounting #Auditing, Earnings Management, Governance #Business #Comparability #Corporate Finance and Governance #Corporate governance #Finance #Financial Reporting and Valuation Research #Quality (philosophy)

paper · doi:10.1007/s10997-021-09608-3

published in Journal of Management and Governance 27(1), 43-74 (Springer Science and Business Media LLC)

crossref issued 2021/11/18 · crossref published 2021/11/18 · crossref published-online 2021/11/18 · openalex publication_date 2021/11/18 · crossref created 2021/11/18 · crossref published-print 2023/03/01 · crossref deposited 2024/09/12 · openalex created_date 2025/10/10 · crossref indexed 2026/02/11 · openalex updated_date 2026/07/29

Citations

• Impression management through minimal narrative disclosure in annual reports
• Obfuscation, Textual Complexity and the Role of Regulated Narrative Accounting Disclosure in Corporate Governance
• The Audit Committee Oversight Process*
• What determines the informativeness of firms' explanations for deviations from the Dutch corporate governance code?
• Agency Problems and the Theory of the Firm
• Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting
• Separation of Ownership and Control

Cited by

• Sustainability reporting [wikipedia]