FOR A NEW METHOD OF CALCULATING THE DISCLOSURE INDEX
In this paper, we have proposed a new method for calculating the disclosure index, which consists of calculating the basic score by accounting standard or category of information and determining the overall disclosure index, which is the average of the elementary scores. Through two French and Canad...
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| Format: | Article |
| Language: | English |
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Nicolaus Copernicus University in Toruń
2020-07-01
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| Series: | Copernican Journal of Finance & Accounting |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/czasopisma/index.php/CJFA/article/view/30908 |