Comparative Study of Sustainability Reporting on the Banking Industry in Several Countries
Levels of credit risk or credit quality, which can be measured by the ratio of non-performing loans (NPL), can be seen as a form of representation in companies, particularly in the banking sector. The purpose of this study is to determine the impact of Sustainability Report disclosure, specifically...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Chamber of Financial Auditors of Romania
2022-05-01
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Series: | Audit Financiar |
Subjects: | |
Online Access: | http://revista.cafr.ro/temp/Article_9699.pdf |