Materiality of Non-financial Information: An Examination of the Impact of Directive 2014/95/EU
Accounting, Reporting, and Financial Analysis: 36FINACC 2020
Purpose: This study aims to investigate whether making non-financial disclosures (NFD) obligatory affect their materiality by focusing on the differences in the materiality of NFD across companies listed on the Warsaw Stock Exchange over the period surrounding the implementation of the Directive 2014/95/EU (hereafter the…