The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure

20 Pages Posted: 8 Feb 2015

See all articles by Gregory S. Miller

Gregory S. Miller

University of Michigan, Stephen M. Ross School of Business

Douglas J. Skinner

The University of Chicago - Booth School of Business

Date Written: January 1, 2015

Abstract

Recent changes in technology and the media are causing significant changes in how capital markets assimilate and respond to information. We identify important themes in the disclosure literature and use this as a framework to discuss the conference papers that appear in this volume. These papers examine how managers’ disclosure practices are being affected by changes in technology, the media, and capital markets. While this work makes important progress, we discuss how continuing technological change and the emergence of new forms of media offer further opportunities for research on the role of disclosure in capital markets.

Keywords: Conference calls, Disclosure, Media

Suggested Citation

Miller, Gregory S. and Skinner, Douglas J., The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure (January 1, 2015). Chicago Booth Research Paper No. 15-06. Available at SSRN: https://ssrn.com/abstract=2560855 or http://dx.doi.org/10.2139/ssrn.2560855

Gregory S. Miller

University of Michigan, Stephen M. Ross School of Business ( email )

701 Tappan Street
Ann Arbor, MI MI 48109
United States

Douglas J. Skinner (Contact Author)

The University of Chicago - Booth School of Business ( email )

5807 S. Woodlawn Avenue
Chicago, IL 60637
United States
773-702-7137 (Phone)

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