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

被引：101

作者：

Berger, Philip G. ^{[1
]}

机构：

[1] Univ Chicago, Booth Sch Business, Chicago, IL 60637 USA

来源：

JOURNAL OF ACCOUNTING & ECONOMICS | 2011年 / 51卷 / 1-2期

关键词：

Financial reporting; Disclosure; Regulation; ANNUAL-REPORT READABILITY; SFAS NO. 131; INFORMATION-CONTENT; CURRENT EARNINGS; TO-MARKET; QUALITY; COST; RETURN; PRESS;

D O I：

10.1016/j.jacceco.2011.01.001

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

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.

引用

页码：204 / 218

页数：15

共 75 条

[1] The Limitations of Industry Concentration Measures Constructed with Compustat Data: Implications for Finance Research [J].

Ali, Ashiq ;

Klasa, Sandy ;

Yeung, Eric .

REVIEW OF FINANCIAL STUDIES, 2009, 22 (10) :3839-3871

[2] Mark-to-market accounting and liquidity pricing [J].

Allen, Franklin ;

Carletti, Elena .

JOURNAL OF ACCOUNTING & ECONOMICS, 2008, 45 (2-3) :358-378

[3]

BALL R, 2010, DOES ANTICIPATED INF

[4]

BALL R, 2010, DISSECTING EARNINGS

[5] How Much New Information Is There in Earnings? [J].

Ball, Ray ;

Shivakumar, Lakshmanan .

JOURNAL OF ACCOUNTING RESEARCH, 2008, 46 (05) :975-1016

[6] Discretionary management earnings forecast disclosures: Antecedents and outcomes associated with forecast venue and forecast specificity choices [J].

Bamber, LS ;

Cheon, YS .

JOURNAL OF ACCOUNTING RESEARCH, 1998, 36 (02) :167-190

[7] The conservatism principle and the asymmetric timeliness of earnings [J].

Basu, S .

JOURNAL OF ACCOUNTING & ECONOMICS, 1997, 24 (01) :3-37

[8] Differential properties in the ratings of certified versus non-certified bond-rating agencies [J].

Beaver, William H. ;

Shakespeare, Catherine ;

Soliman, Mark T. .

JOURNAL OF ACCOUNTING & ECONOMICS, 2006, 42 (03) :303-334

[9] Discretionary Disclosure in Financial Reporting: An Examination Comparing Internal Firm Data to Externally Reported Segment Data [J].

Bens, Daniel A. ;

Berger, Philip G. ;

Monahan, Steven J. .

ACCOUNTING REVIEW, 2011, 86 (02) :417-449

[10]

BERGER P, 2009, FIRM SPECIFIC INFORM

← 1 2 3 4 5 6 7 8 →