Alternative performance measures’ disclosure quality in the 2024 press release and management report
This study examines the disclosure quality of alternative performance measures (APMs) in 2024 press releases and management reports. Based on the ESMA guidelines on APMs, we established a disclosure index to capture the disclosure quality amongst European listed companies. We find the disclosure qua...
Na minha lista:
| Principais autores: | , |
|---|---|
| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Pensoft
2025-12-01
|
| coleção: | MAB |
| Acesso em linha: | https://mab-online.nl/article/172863/download/pdf/ |
| Tags: |
Sem tags, seja o primeiro a adicionar uma tag!
|