The role of nonprofit organizations has been acknowledged. They are the providers services that government cannot handle alone. Accountability is an obligation to conduct and account for company's performance. Information disclosure one mechanisms used be accountable their stakeholders, which financial non-financial information. This study explored importance information in NPOs Internet as med...

European Financial ManagementVolume 29, Issue 1 p. 1-1 ISSUE INFORMATIONFree Access Information: Management 1/2023 First published: 13 January 2023 https://doi.org/10.1111/eufm.12371AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text full-text accessPlease review our Terms and Conditions of Use check box below share version article...

By means of the Directive 2014/95/EU, EU established new requirements regarding disclosure non-financial information (NFI). The Spanish Act 11/2018 expands these requirements, imposing mandatory external assurance on NFI. This is a pioneering study in Spain, since it was conducted during first year which mandatory. aim this paper to analyse whether listed companies fulfil requirement and compar...

Information opacity leads to information asymmetry. In this situation, in providing their own financial needs, firms face limitations and inevitably provide their financial needs from the debt market by signalling private information to it. In addition, information opacity affects the leverage adjustment speed. This research investigates the effect of information opacity on deviation from targe...