What is the Actual Economic Role of Financial Reporting?
University of Chicago
February 7, 2008
This short essay is based on a presentation at the panel discussion on "Big Unanswered Questions in Accounting" at the American Accounting Association Meetings in 2007. It poses the question "what is the actual economic role of financial reporting?" and discusses why this is an important question, why it is unanswered, and the types of inventive research design needed to help answer it. Examples of the types of questions involved are given.
Number of Pages in PDF File: 12
Keywords: financial reporting, accounting, research design
JEL Classification: M41
Date posted: February 10, 2008
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