Non-financial information in IBEX35: Comparison of voluntary vs compulsory elaboration and assurance
Purpose: Large companies are used to elaborating and verifying non-financial information voluntarily. In Spain, it is compulsorily required after Law 11/2018. These new compulsory requirements have led us to study how the previous voluntary practices have been modified and if there is a connection b...
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| Autores principales: | , |
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| Formato: | article |
| Lenguaje: | CA EN ES |
| Publicado: |
OmniaScience
2021
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/3538d665f06e4269bf09b2d41cda50cf |
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