Research Papers Assessing the Information Usefulness of Comprehensive Financial Statements for the Early Detection of Financial Distress: A Machine Learning Approach
Research Papers The Usefulness of Material Disclosure on ESG Activities to Improve the Value Relevance
OPINION Establishment of IFRS 18 Presentation and Disclosure in Financial Statements: its Impact and Implications
OPINION The Usefulness of ESG Disclosure based on Financial Materiality