Determinants of Non-Financial Risk Disclosure: An Empirical Study of Polish Listed Companies in the Context of Directive 2014/95/EU
Insights in Accounting Practices and Financial Management: 37FINACC 2021
Purpose: The purpose of this study is to investigate both the extent of non-financial risk disclosure and its determinants in Polish companies subject to the Directive 2014/95/EU. Design/methodology/approach: The sample comprised 71 selected listed companies over 6 years. Content analysis was used to measure the…