skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

Bibliometric Analysis of the Literature on Reporting Non-Financial Information in Emerging Economy Countries

"Ovidius" University Annals. Economic Sciences Series (Online), 2024-02, Vol.XXIII (2), p.740-744 [Peer Reviewed Journal]

EISSN: 2393-3127

Full text available

Citations Cited by
  • Title:
    Bibliometric Analysis of the Literature on Reporting Non-Financial Information in Emerging Economy Countries
  • Author: Aurel-Constantin Lupu ; Oana Raluca Ivan
  • Subjects: bibliometric analysis ; emerging economies ; non-financial reporting
  • Is Part Of: "Ovidius" University Annals. Economic Sciences Series (Online), 2024-02, Vol.XXIII (2), p.740-744
  • Description: Non-financial information has become crucial for reporting corporate social responsibility in the European Union (EU) and not only in the EU, the meaning of the term "non-financial information" is not clearly defined. This term has been used by various reporting models and standards in recent decades, encouraging different interpretations encompassing contextual narrative information about information about intangible assets and intellectual capital, environmental, social and governance issues. Thus, the meaning of the term "non-financial information" can be contextually or geographically dependent, and often its interpretation most likely depends on the perception of the sender of the information (preparator) and receiver (interested party). Non-financial information includes an overview of issues related to environmental and social impacts and policies of the company. The purpose of this paper is to to find out the interest evolution within the emerging economies.
  • Publisher: Ovidius University Press
  • Language: English
  • Identifier: EISSN: 2393-3127
  • Source: DOAJ Directory of Open Access Journals
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait