What is the Actual Economic Role of Financial Reporting?
University of Chicago
Accounting Horizons, Vol. 22, No. 4, 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 question is important, why it is unanswered, and what types of inventive research design are needed to help answer it. Examples are given of the types of questions involved.
Number of Pages in PDF File: 12
Keywords: financial reporting, accounting, research design
JEL Classification: M41Accepted Paper Series
Date posted: May 28, 2008 ; Last revised: March 9, 2009
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