Operational elements of Narrative Disclosure Information (NDI) in a geographical context
Operational elements of Narrative Disclosure Information (NDI) in a geographical context is a scholarly work, published in 2018 in ''Annals of Operations Research''. The main subjects of the publication include sample, accounting, financial statement, business, quality, relation, shareholder value, narrative, glossary of archaeology, manicule, Accounting information system, and corporate governance. The study is focused on accounting disclosure research and proposes a comprehensive index that uses Key Performance Indicators to enhance understanding of the quality of narrative information during the period of 2002–2007, using a sample of European (EU) and USA (US) firms operating in that context.