What is the Actual Economic Role of Financial Reporting?

12 Pages Posted: 10 Feb 2008  

Ray Ball

University of Chicago - Accounting

Multiple version iconThere are 2 versions of this paper

Date Written: February 7, 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 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.

Keywords: financial reporting, accounting, research design

JEL Classification: M41

Suggested Citation

Ball, Ray, What is the Actual Economic Role of Financial Reporting? (February 7, 2008). Available at SSRN: https://ssrn.com/abstract=1091538 or http://dx.doi.org/10.2139/ssrn.1091538

Ray Ball (Contact Author)

University of Chicago - Accounting ( email )

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