Analysis of Non-Financial Information in the Banking Sector
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Title
Analysis of Non-Financial Information in the Banking SectorAuthor (s)
Tutor/Supervisor; University.Department
Ferrero-Ferrero, Idoya; Universitat Jaume I. Departament de Finances i ComptabilitatDate
2020-06-16Publisher
Universitat Jaume IAbstract
The aim of this paper is to analyze the Non-financial statements of banking companies listed in Ibex 35. To this end, we have based on five aspects included in the Royal Decree Law 11/2018 about Non-financial inform ... [+]
The aim of this paper is to analyze the Non-financial statements of banking companies listed in Ibex 35. To this end, we have based on five aspects included in the Royal Decree Law 11/2018 about Non-financial information. During the analysis, we will see a lack of rules that make it difficult to compare information between companies in the same sector, so, a set of indicators and improvement regarding the elaboration of these reports will be presented. Futhermore, we will also look at the role of auditors in verify and assurance this type of information. [-]
Subject
Description
Treball Final de Grau en en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic: 2019-2020
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