An Evaluation of 'Essays on Disclosure' and the Disclosure Literature in Accounting
Ronald A. Dye
Northwestern University - Department of Accounting Information & Management
JAE Rochester Conference April 2000
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
Date posted: November 6, 2001