Insights from 100 Years of The Accounting Review: An External Reporting Perspective

• 成果类型: Review; Early Access
• 署名作者: Sloan, Richard G.
• 署名单位: University of Southern California
• 刊物名称: ACCOUNTING REVIEW
• ISSN/ISSBN: 0001-4826
• DOI: 10.2308/TAR-2025-0485
• 发表日期: 2025
• 关键词: nonfinancial disclosure; earnings management; FINANCIAL RATIOS; corporate; RISK; INFORMATION; prediction; valuation; accruals; QUALITY

摘要

Publications on external reporting have played an important role in the first 100 years of The Accounting Review. The first 40 years featured publications prescribing desirable financial accounting principles. The next 45 years featured archival empirical research focusing on managers' financial accounting choices and the use of financial accounting information by capital market participants. The most recent 15 years have been characterized by growth in research on sustainability reporting. I briefly summarize this research and propose opportunities for future research.