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Challenges and opportunities in disclosure research—A discussion of ‘the financial reporting environment: Review of the recent literature’

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  • Berger, Philip G.
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    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.

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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Accounting and Economics.

    Volume (Year): 51 (2011)
    Issue (Month): 1 ()
    Pages: 204-218

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    Handle: RePEc:eee:jaecon:v:51:y:2011:i:1:p:204-218

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    Web page: http://www.elsevier.com/locate/jae

    Related research

    Keywords: Financial reporting; Disclosure; Regulation;

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    Cited by:
    1. Vlittis, Adamos & Charitou, Melita, 2013. "The effect of conference calls on equity incentives: An empirical investigation," Research in International Business and Finance, Elsevier, vol. 27(1), pages 80-91.
    2. Arya, Anil & Mittendorf, Brian, 2013. "Discretionary disclosure in the presence of dual distribution channels," Journal of Accounting and Economics, Elsevier, vol. 55(2), pages 168-182.
    3. Rogers, Jonathan L. & Van Buskirk, Andrew, 2013. "Bundled forecasts in empirical accounting research," Journal of Accounting and Economics, Elsevier, vol. 55(1), pages 43-65.
    4. Badertscher, Brad & Shroff, Nemit & White, Hal D., 2013. "Externalities of public firm presence: Evidence from private firms' investment decisions," Journal of Financial Economics, Elsevier, vol. 109(3), pages 682-706.
    5. Barakat, Ahmed & Hussainey, Khaled, 2013. "Bank governance, regulation, supervision, and risk reporting: Evidence from operational risk disclosures in European banks," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 254-273.

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