The Concept of Information Asymmetry as a Theoretical Substantiation of the Phenomenon of Public Non-Financial Reporting

The Concept of Information Asymmetry as a Theoretical Substantiation of the Phenomenon of Public Non-Financial Reporting

The global trend of widespread of public non-financial reporting makes the researchers face the task of finding its scientific basis. A unified theoretical and methodological basis of the concept of public non-financial reporting can be able to form the system of categories, laws, postulates and all...

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Bibliographic Details
Main Author: S. A. Samusenko
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2018-08-01
Series:Учёт. Анализ. Аудит
Subjects:
: information asymmetry
public non-financial reporting
signal theory
integrated reporting
reporting on sustainable development
reporting on corporate social responsibility
Online Access:https://accounting.fa.ru/jour/article/view/2
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