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The Term ´Non-financial Information´- A Semantic Analysis of a Key Feature of Current and Future Corporate Reporting

Haller, Axel, Link, Michael and Groß, Tobias (2017) The Term ´Non-financial Information´- A Semantic Analysis of a Key Feature of Current and Future Corporate Reporting. Accounting in Europe 14 (3), pp. 407-429.

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Abstract

Accounting and corporate reporting can be seen as a language for specific purposes. Such a language requires the use of terms and concepts with a precise and commonly shared meaning to allow effective and efficient communication. We analyze the term ‘non-financial information’, which has become a part of mandatory corporate reporting within the European Union (EU) through recent regulatory ...

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Item type:Article
Date:17 September 2017
Institutions:Business, Economics and Information Systems > Institut für Betriebswirtschaftslehre > Lehrstuhl für Financial Accounting and Auditing (Prof. Dr. Axel Haller)
Identification Number:
ValueType
10.1080/17449480.2017.1374548DOI
Keywords:non-financial information, language, corporate reporting, sociolinguistic, CSR
Dewey Decimal Classification:300 Social sciences > 330 Economics
Status:Published
Refereed:Yes, this version has been refereed
Created at the University of Regensburg:Yes
Item ID:36428
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