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Materiality from Financial Towards Non-Financial Reporting

https://doi.org/10.2139/ssrn.2340192
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1002/9781118872208.ch11openalex-extracted
AU‐C 320 Materiality in Planning and Performing an Audit
inferredcites →https://doi.org/10.1016/0361-3682(85)90029-7openalex-extracted
The usefulness and use of social reporting information
inferredcites →https://doi.org/10.1016/s0165-4101(01)00018-0openalex-extracted
Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
inferredcites →https://doi.org/10.1016/s0165-4101(01)00019-2openalex-extracted
The relevance of the value relevance literature for financial accounting standard setting: another view
inferredcites →https://doi.org/10.1016/s0165-4101(96)00430-2openalex-extracted
Value-relevance of nonfinancial information: The wireless communications industry
inferredcites →https://doi.org/10.1017/cbo9781139192675openalex-extracted
Strategic Management
inferredcites →https://doi.org/10.1057/palgrave.crr.1550038openalex-extracted
Corporate Social Performance and Corporate Reputation: Two Interwoven Perspectives
inferredcites →https://doi.org/10.1108/02686901211207500openalex-extracted
Environmental event materiality and decision making
inferredcites →https://doi.org/10.1108/sd.2007.05623ead.006openalex-extracted
Strategy and society: the link between competitive advantage and corporate social responsibility
inferredcites →https://doi.org/10.1111/1468-5957.00376openalex-extracted
Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension
inferredcites →https://doi.org/10.1111/j.1745-6622.2012.00380.xopenalex-extracted
The Need for Sector‐Specific Materiality and Sustainability Reporting Standards
inferredcites →https://doi.org/10.2139/ssrn.246861openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.258514openalex-extracted
Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature
inferredcites →https://doi.org/10.2308/aud.2002.21.1.11openalex-extracted
The Effect of Misstatements on Decisions of Financial Statement Users: An Experimental Investigation of Auditor Materiality Thresholds
inferredcites →https://doi.org/10.3928/0090-4481-19831001-06openalex-extracted
Some ABCs of Poisoning in Children
inferredcites →https://doi.org/10.4324/9781003249429-5openalex-extracted
The qualitative characteristics of accounting information

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.1002/csr.3062openalex-snapshot
Does environmental materiality matter to corporate financial performance: Evidence from 34 countries
inferred← citeshttps://doi.org/10.1007/978-3-030-01719-4_14openalex-snapshot
Integrated Reporting and Materiality Process Disclosure in European Sustainability Oriented Companies
inferred← citeshttps://doi.org/10.1007/978-3-031-67531-7_50openalex-snapshot
Materiality and Its Contribution to the SDGS in Non-financial Reports
inferred← citeshttps://doi.org/10.1108/jic-03-2024-0083openalex-snapshot
Does financial materiality judgement matter in reporting intellectual capital? A systematic literature review and future research trends
inferred← citeshttps://doi.org/10.1108/medar-02-2017-0113openalex-snapshot
What does materiality mean to integrated reporting preparers? An empirical exploration
inferred← citeshttps://doi.org/10.1108/sampj-04-2020-0113openalex-snapshot
Examining the extent of and drivers for materiality assessment disclosures in sustainability reports
inferred← citeshttps://doi.org/10.1111/j.1745-6622.2012.00380.xopenalex-snapshot
The Need for Sector‐Specific Materiality and Sustainability Reporting Standards
inferred← citeshttps://doi.org/10.11606/t.12.2019.tde-24052019-121105openalex-snapshot
Capital and cost of capital and voluntary disclosure of integrated reporting: the role of institutional factors
inferred← citeshttps://doi.org/10.3390/admsci12040186openalex-snapshot
Rise and Fall of the Materiality Matrix: Lessons from a Missed Takeoff
inferred← citeshttps://doi.org/10.4018/979-8-3693-5923-5.ch008openalex-snapshot
Exploring the Matters by ESG Dimensions Disclosed Within the European Entities' Materiality Matrices
inferred← citeshttps://doi.org/10.5539/ibr.v11n6p226openalex-snapshot
The Effect of Information Content of Integrated Business Reports on the Credit Decision Making at Jordanian Commercial Banks
inferred← citeshttps://doi.org/10.6008/cbpc2179-684x.2024.003.0004openalex-snapshot
Contribuição da ciência contábil para a implantação de uma agenda de ESG
inferred← citeshttps://doi.org/10.70675/240782f0z0a9bz49c4zaa29z2e62fb36d035openalex-snapshot
Pitfalls and Prospects of Sustainability Risk Management under the Modern Investors’ Fiduciary Duty
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