Economic consequences of key performance indicators’ disclosure quality

Autor: Hany Elzahar, Khaled Hussainey, Ioannis Tsalavoutas, Francesco Mazzi

Publikováno v: Elzahar, H, Hussainey, K, Mazzi, F & Tsalavoutas, I 2015, ' Economic consequences of key performance indicators' disclosure quality ', International Review of Financial Analysis, vol. 39, pp. 96-112 . https://doi.org/10.1016/j.irfa.2015.03.005

Starting from 2006, UK listed companies are required to analyse their performance by using Key Performance Indicators (KPIs) in specific sections of their annual reports and the UK Accounting Standard Board (ASB) provides companies with guidelines fo

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https://eprints.gla.ac.uk/103757/1/103757.pdf