The impact of non-financial disclosure on the market value of Russian companies
Published: 31 March 2023| Version 1 | DOI: 10.17632/bcbd4yk5dm.1
Data on public Russian companies for a five-year period were collected to test hypotheses about the existence of a positive relationship between the disclosure of non-financial information and market capitalization. The author also developed an index evaluating the quality of non-financial information disclosure, and hypothesized a positive relationship between it and the market value of large companies.
Moskovskij gosudarstvennyj universitet imeni M V Lomonosova
Value of Firm