管理报告中叙述性披露的数量和质量:CNMV引导效应

Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2023-12-01 DOI:10.1080/02102412.2023.2283968

Álvaro Melón-Izco, Francisco J. Ruiz-Cabestre, Carmen Ruiz-Olalla

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摘要

本研究考察了2010 - 2016年CNMV指南合规对上市公司管理报告叙述性披露的影响。通过分析文本和视觉元素，我们引入了一个…

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The quantity and quality of narrative disclosures in management reports: CNMV guide effect

This study examines how compliance with the CNMV Guide impacts narrative disclosures in listed companies' management reports from 2010 to 2016. Analyzing text and visual elements, we introduce a no...

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Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad

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