EUROPEAN JOURNAL OF ACCOUNTING, FINANCE & BUSINESS

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ISSN: 2344 - 102X

ISSN-L: 2344 - 102X



 

Article from Volume 7, Number 3, Year 2019

THE CONTRIBUTION OF DISCLOSURE OF NON-FINANCIAL INFORMATION TO THE INCREASE OF THE QUALITY OF ECONOMIC-FINANCIAL COMMUNICATION
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Author(s): Cristina Gabriela Cosmulese
DOI: 10.4316/EJAFB.2019.7311
Abstract: In the current context, corporate responsibility and transparency have gained great importance to meet the information needs of various stakeholders. Thus, non-financial reporting is becoming more and more an integral element of the strategic and financial information needed to evaluate a company and to understand its future prospects. The purpose of this article is to explore and identify the difficulties and limitations encountered in the process of economic-financial communication, when faced with the lack of information considered useful for certain stakeholders.
Keywords: Disclosure; Economic-financial Communication; Voluntary Communication; Non-financial Information
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