Materiality from financial towards non-financial reporting

Preprint OPEN
Chiara Mio (2013)
  • Subject: materiality, non-financial information, integrated report
    • jel: jel:M41

The article aims at discussing the evolution of the concept of materiality in financial and, more specifically, non-financial reporting. Materiality will play a central role in the next years in order for reports to reach conciseness, which is at present one of the main... View more
  • References (3)

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    Healy P. M. and Palepu K. G. (2001). “Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature”, Journal of Accounting and Economics 31(1-3): 405-440.

    IIRC (2012). “Working Draft to Prototype Framework”. Available at: (accessed 30 march 2013)

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