Publicação
Non-financial reporting - a comparing analysis with a focus on anti-money laundering: evidence from Major European Banks
| datacite.subject.fos | Ciências Sociais::Economia e Gestão | pt_PT |
| dc.contributor.advisor | Ferreira, Leonor | |
| dc.contributor.author | Nunes, Cátia Isabel Figueiredo | |
| dc.date.accessioned | 2019-05-13T13:24:18Z | |
| dc.date.available | 2019-05-13T13:24:18Z | |
| dc.date.issued | 2019-01-17 | |
| dc.description.abstract | This Work Project analyzes the disclosures from the largest banks in matters such as anti-money laundering in Germany, France and the United Kingdom. Directive 2014/95/EU has transformed the way that banks (exceeding 500 employees) disclose non-financial information. The findings show that the compliance level has increased from 2013 to 2017, while understandability level stood steady. The research highlights differences and similarities in disclosures of non-financial information of different banks despite common regulation. It adds to the literature a knowledge that is not limited to a specific country and offers an overview of the non-financial reporting in the Banking Sector. | pt_PT |
| dc.identifier.tid | 202223493 | pt_PT |
| dc.identifier.uri | http://hdl.handle.net/10362/69493 | |
| dc.language.iso | eng | pt_PT |
| dc.subject | Comparability | pt_PT |
| dc.subject | Compliance | pt_PT |
| dc.subject | Non-financial information | pt_PT |
| dc.subject | EU directive | pt_PT |
| dc.subject | Understandability | pt_PT |
| dc.subject | Anti-money laundering | pt_PT |
| dc.title | Non-financial reporting - a comparing analysis with a focus on anti-money laundering: evidence from Major European Banks | pt_PT |
| dc.type | master thesis | |
| dspace.entity.type | Publication | |
| rcaap.rights | openAccess | pt_PT |
| rcaap.type | masterThesis | pt_PT |
| thesis.degree.name | A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics | pt_PT |