The impact of the recent regulatory changes regarding non-financial information in Spain on the corporate reporting quality, measured by the analysts forecast accuracy
The purpose of this study is to examine whether the recent Spanish regulation on non-financial information has improved the quality of corporate reporting in the Spanish firms subject to this regulation. To this aim, this research investigates the impact of the Law 11/2018 on the analysts forecast...
| Main Author: | |
|---|---|
| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2020
|
| Online Access: | https://eprints.nottingham.ac.uk/62741/ |