Challenges and opportunities in disclosure research-A discussion of 'the financial reporting environment: Review of the recent literature'

• 成果类型: Review
• 署名作者: Berger, Philip G.
• 署名单位: University of Chicago
• 刊物名称: JOURNAL OF ACCOUNTING & ECONOMICS
• ISSN/ISSBN: 0165-4101
• DOI: 10.1016/j.jacceco.2011.01.001
• 发表日期: 2011
• 关键词: ANNUAL-REPORT READABILITY; sfas no. 131; information-content; CURRENT EARNINGS; to-market; QUALITY; cost; return; press

摘要

Beyer et al. (2010) review the financial reporting literature related to voluntary and mandatory firm disclosures, and sell-side analyst reports. The discussion summarizes their approach, highlights some of their main conclusions, and presents alternative ideas about promising avenues for future research. (C) 2011 Elsevier B.V. All rights reserved.