Media type: E-Article Title: Regulating non-financial reporting : evidence from European firms' environmental, social and governance disclosures and earnings risk Contributor: Arif, Muhammad [Author]; Gan, Christohper [Author]; Nadeem, Muhammad [Author] Published: 2022 Published in: Meditari accountancy research ; 30(2022), 3, Seite 495-523 Language: English DOI: 10.1108/MEDAR-11-2020-1086 Identifier: Keywords: Decision-usefulness theory ; Earnings risk ; Environmental ; Legitimacy theory ; Non-financial information reporting regulations ; Social and governance disclosures ; Aufsatz in Zeitschrift Origination: Footnote: Access State: Open Access