Ho‐Tan‐Phat Phan

Do investors value companies' mandatory nonfinancial risk disclosure? An empirical analysis of the Italian context after the EU Directive

Stefania Veltri, Francesco De Luca, Ho‐Tan‐Phat Phan · Business Strategy and the Environment · 2020 · 57 citations

Business, Accountancy, Finance +17

Does Structural Capital Affect SDGs Risk-Related Disclosure Quality? An Empirical Investigation of Italian Large Listed Companies

Francesco De Luca, Andrea Cardoni, Ho‐Tan‐Phat Phan · Sustainability · 2020 · 33 citations · Full text

Business, Accountancy, Accounting +17

The “Walk” towards the UN Sustainable Development Goals: Does Mandated “Talk” through NonFinancial Disclosure Affect Companies’ Financial Performance?

Ho‐Tan‐Phat Phan, Francesco De Luca, Lea Iaia · Sustainability · 2020 · 31 citations · Full text

Business, Accountancy, Accounting +17

Improving the global comparability of IFRS-based financial reporting through global enforcement: a proposed organizational dynamic

Jenice Prather‐Kinsey, Francesco De Luca, Ho‐Tan‐Phat Phan · International Journal of Disclosure and Governance · 2022 · 24 citations · Full text

Business, Accountancy, Accounting +17

Informativeness Assessment of Risk and Risk-Management Disclosure in Corporate Reporting: An Empirical Analysis of Italian Large Listed Firms

Francesco De Luca, Ho‐Tan‐Phat Phan · FINANCIAL REPORTING · 2019 · 11 citations

Business, Accountancy, Accounting +10