Disclosure Measurement in the Empirical Accounting Literature - A Review Article

58 Pages Posted: 17 Jul 2010 Last revised: 31 Jul 2010

See all articles by Omaima A. G. Hassan

Omaima A. G. Hassan

Brunel University London - Economics and Finance

Claire Marston

Heriot-Watt University

Date Written: July 15, 2010

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.

Keywords: disclosure measurement, voluntary disclosure, mandatory disclosure, financial reporting, validity, reliability

JEL Classification: M40, G30

Suggested Citation

Hassan, Omaima A. G. and Marston, Claire L., Disclosure Measurement in the Empirical Accounting Literature - A Review Article (July 15, 2010). Available at SSRN: https://ssrn.com/abstract=1640598 or http://dx.doi.org/10.2139/ssrn.1640598

Omaima A. G. Hassan (Contact Author)

Brunel University London - Economics and Finance ( email )

Uxbridge UB8 3PH
United Kingdom

Claire L. Marston

Heriot-Watt University ( email )

Riccarton
Edinburgh EH14 4AS, Scotland EH14 1AS
United Kingdom

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