Disclosure Measurement in the Empirical Accounting Literature - A Review Article.
International Journal of Accounting (2019), Vol. 54, No. 02, Doi.org/10.1142/S1094406019500069
58 Pages Posted: 17 Jul 2010 Last revised: 10 Dec 2019
Date Written: 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.
Keywords: disclosure measurement, voluntary disclosure, mandatory disclosure, financial reporting, validity, reliability
JEL Classification: M40, G30
Suggested Citation: Suggested Citation