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Cogent Business & Management Volume 11, 2024 - Issue 1
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Accounting, Corporate Governance & Business Ethics

Are the separate financial accounts also relevant? Assessing those accounts reported by listed European entities

Maria Carolina Ribeiroa ISCAL/Instituto Politécnico de Lisboa, Lisboa, PortugalORCID Iconhttps://orcid.org/0009-0009-8703-4935View further author information
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Fábio Albuquerquea ISCAL/Instituto Politécnico de Lisboa, Lisboa, Portugal;b CICF, School of Management, IPCA, Barcelos, PortugalCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0001-8877-9634View further author information
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Paula Gomes Dos Santosa ISCAL/Instituto Politécnico de Lisboa, Lisboa, Portugal;c COMEGI, Universidades Lusíada, Lisboa, PortugalORCID Iconhttps://orcid.org/0000-0003-2192-8855View further author information
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Article: 2371548 | Received 12 Apr 2024, Accepted 14 Jun 2024, Published online: 27 Jun 2024

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