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What is the Actual Economic Role of Financial Reporting?

Ray Ball

University of Chicago - Accounting

February 7, 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 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.

Number of Pages in PDF File: 12

Keywords: financial reporting, accounting, research design

JEL Classification: M41

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Date posted: February 10, 2008  

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

Contact Information

Ray Ball (Contact Author)
University of Chicago - Accounting ( email )

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