Corporate Reporting of Non-Financial Leading Indicators of Economic Performance and Sustainability

@article{Cohen2011CorporateRO,
  title={Corporate Reporting of Non-Financial Leading Indicators of Economic Performance and Sustainability},
  author={Jeffrey R. Cohen and Lori Holder-Webb and Leda E. Nath and D. Wood},
  journal={Managerial Accounting eJournal},
  year={2011}
}
SYNOPSIS:  The call for disclosure of nonfinancial information has grown in response to the awareness that financial statements omit salient information about the company (Adams et al. 2011). This study follows earlier studies of nonfinancial disclosures of governance and corporate social responsibility information (Holder-Webb et al. 2008, 2009) and examines the public voluntary disclosure of a set of leading indicators of economic performance and sustainability of earnings provided during… Expand
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