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Extent Of Disclosure

Author

Listed:
  • COPELAND, RM
  • FREDERICKS, W

Abstract

No abstract is available for this item.

Suggested Citation

  • Copeland, Rm & Fredericks, W, 1968. "Extent Of Disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 6(1), pages 106-113.
    • Handle: RePEc:bla:joares:v:6:y:1968:i:1:p:106-113
    DOI: http://hdl.handle.net/10.2307/2490127
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    Citations

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    Cited by:

    1. Ibrahim, Awad Elsayed Awad & Hussainey, Khaled, 2019. "Developing the narrative risk disclosure measurement," International Review of Financial Analysis, Elsevier, vol. 64(C), pages 126-144.
    2. Heger Gabteni, 2011. "Construction d'un score de publication volontaire entendu comme une mesure de la communication financière en période pre/post IFRS," Post-Print hal-00650431, HAL.
    3. Devalle, Alain & Rizzato, Fabio & Busso, Donatella, 2016. "Disclosure indexes and compliance with mandatory disclosure—The case of intangible assets in the Italian market," Advances in accounting, Elsevier, vol. 35(C), pages 8-25.
    4. Annalisa Prencipe, 2004. "Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies," European Accounting Review, Taylor & Francis Journals, vol. 13(2), pages 319-340.
    5. Hannu, Schadewitz, 1997. "Financial and nonfinancial information in interim reports: Determinants and implications," MPRA Paper 44292, University Library of Munich, Germany.
    6. Florence Cavelius, 2011. "Opening the "black box" How internal reporting systems contribute to the quality of financial disclosure," Post-Print hal-00869182, HAL.
    7. Sawsan Halbouni & Asifa Yasin, 2016. "Risk Disclosure: Empirical Investigation of UAE Companies’ Compliance with International Accounting Standards," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(8), pages 134-134, July.
    8. Marie Chavent & Yuan Ding & Linghui Fu & Herve Stolowy & Huiwen Wang, 2006. "Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV)," European Accounting Review, Taylor & Francis Journals, vol. 15(2), pages 181-218.
    9. Belén González Díaz, 2005. "La actuación de los órganos de control externo en la fiscalización de las universidades públicas," Hacienda Pública Española / Review of Public Economics, IEF, vol. 172(1), pages 145-177, June.

    More about this item

    Keywords

    Disclosures; Voluntary Disclosure; Materiality;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design

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