Disclosure Measurement in the Empirical Accounting Literature - A Review Article
Brunel University - Economics and Finance
July 15, 2010
This is the first study to provide an extensive and critical review of different techniques used in the empirical accounting literature to measure disclosure. The purpose is to help future researchers to identify exemplars and to select suitable techniques or to develop their own techniques. It also provides in depth discussion of current measurement issues related to disclosure and identifies gaps in the current literature which future research may aim to cover.
Number of Pages in PDF File: 58
Keywords: disclosure measurement, voluntary disclosure, mandatory disclosure, financial reporting, validity, reliability
JEL Classification: M40, G30working papers series
Date posted: July 17, 2010 ; Last revised: July 31, 2010
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