Disclosure Measurement in the Empirical Accounting Literature - A Review Article

Abstract:     
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, G30

working papers series