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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Format: | Article |
Language: | Russian |
Published: |
Government of Russian Federation, Financial University
2018-08-01
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Series: | Учёт. Анализ. Аудит |
Subjects: | |
Online Access: | https://accounting.fa.ru/jour/article/view/2 |