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

Posted: 6 Nov 2001

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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, D82

Suggested Citation

Dye, Ronald A., An Evaluation of 'Essays on Disclosure' and the Disclosure Literature in Accounting. Journal of Accounting & Economics, Vol. 32, Nos. 1-3, December 2001. Available at SSRN: https://ssrn.com/abstract=286650

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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