Objective –This study intends to examine the relationship between investment efficiency and financial information excellence. The study is also examining the moderating impact of sustainability on the relation between excellence in financial information and investment productivity. Methodology –The cumulative measurements are 668 firm-years and are made up of 257 subsamples of underinvestment a...

The purpose of this article is to study the state global convergence financial reporting standards at present stage, as well consider key points process unification International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP). To achieve goal, considers concepts convergence, harmonization standardization, presents an analysis intensity use these concept...

Abstract: Purpose: This paper presents a longitudinal evaluation of the research about Directive 2014/95/EU regarding Non-Financial Reporting (NFR), identifying t theoretical approaches, methodological adopteds, and topics. Research methodology: Data was collected from Web Science (WoS) database, between 2016 2021. The search criteria resulted in total 59 valid articles, after which we performe...