Journal of Accounting and Economics Vol. 51 No. 1-2 2011
Challenges and opportunities in disclosure research—A discussion of ‘the financial reporting environment: Review of the recent literature’
Abstract
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.
- DOI
- 10.1016/j.jacceco.2011.01.001
- Volume
- 51
- Issue
- 1-2
- Pages
- 204-218
- Language
- en
- Sources
- bibtex:phds-export.bib openalex crossref