An Evaluation of 'Essays on Disclosure' and the Disclosure Literature in Accounting

Posted: 6 Nov 2001  

Multiple version iconThere are 2 versions of this paper

Date Written: March 2001

Abstract

This is a critique of "Essays on Disclosure" and the literature reviewed in "Essays." The critique evaluates "Essays" in terms of its coverage of the relevant literature, its insightfulness, and its boldness in identifying future research areas. It also provides commentary on the strengths and weaknesses of several popular models in the literature. It concludes with a discussion of recent trends in the disclosure literature.

Keywords: Disclosures; Analytical models in accounting; Models of financial markets

JEL Classification: M41, M45, G20, B20, D80

Suggested Citation

Dye, Ronald A., An Evaluation of 'Essays on Disclosure' and the Disclosure Literature in Accounting (March 2001). JAE Rochester Conference April 2000. Available at SSRN: https://ssrn.com/abstract=286648

Ronald A. Dye (Contact Author)

Northwestern University - Department of Accounting Information & Management ( email )

2001 Sheridan Road
Evanston, IL 60208
United States
847-491-2663 (Phone)
847-467-1202 (Fax)

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