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- W3147095169 endingPage "47" @default.
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- W3147095169 abstract "Narrative reporting, both in relation to financial and non-financial information, is increasingly used and often mandated, with significant managerial discretion regarding content. As policy makers consider reporting as a tool for regulation to steer the behaviour of companies towards improving practices and performance upon which they have to disclose, the aim of this paper is to provide the state of the art in the academic literature on narrative reporting and identify future challenges. In order to do so, the paper investigates three questions: (1) How has the quality of narrative reporting been defined? (2) What narrative information is required and used by various stakeholders? (3) What are the real effects of narrative reporting? In answering these three questions, our review also gives implications for both future academic research and policy makers." @default.
- W3147095169 created "2021-04-13" @default.
- W3147095169 creator A5010780674 @default.
- W3147095169 creator A5014127118 @default.
- W3147095169 creator A5016610651 @default.
- W3147095169 date "2021-04-02" @default.
- W3147095169 modified "2023-10-16" @default.
- W3147095169 title "Narrative Reporting: State of the Art and Future Challenges" @default.
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