Abstract

http://ssrn.com/abstract=1138218
 
 

References (4)



 
 

Citations (10)



 


 



What is the Actual Economic Role of Financial Reporting?


Ray Ball


University of Chicago


Accounting Horizons, Vol. 22, No. 4, 2008

Abstract:     
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: M41

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Date posted: May 28, 2008 ; Last revised: March 9, 2009

Suggested Citation

Ball, Ray, What is the Actual Economic Role of Financial Reporting?. Accounting Horizons, Vol. 22, No. 4, 2008. Available at SSRN: http://ssrn.com/abstract=1138218

Contact Information

Ray Ball (Contact Author)
University of Chicago ( email )
5807 S. Woodlawn Avenue
Chicago, IL 60637
United States
773-834-5941 (Phone)
773-702-0458 (Fax)
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