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Financial disclosure : a closer look

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Author Info
Ermans, C.J.C. (Tilburg University, Faculty of Economics and Business Administration)
Abstract

The central concern of this paper is the company's financial disclosure process. We briefly discuss this phenomenon. Furthermore, the research in this area is surveyed and discussed. Most of the research so far has been quantitative. Some early studies are discussed including their validity and their shortc omings. During the 90's some researchers started to investigate the financial disclosure process qualitatively. Some of this research, which may be complementary to the quantitative research, is identified and discussed in greater detail. The paper concludes with a discussion of how prospective research can contribute favourably to the understanding of this interesting but complex process.

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Publisher Info
Paper provided by Tilburg University, Faculty of Economics and Business Administration in its series Research Memorandum with number 722.

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Date of creation: 1996
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Handle: RePEc:dgr:kubrem:1996722

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  1. Holthausen, Robert W., 1990. "Accounting method choice : Opportunistic behavior, efficient contracting, and information perspectives," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 207-218, January. [Downloadable!] (restricted)
  2. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October. [Downloadable!] (restricted)
  3. Verrecchia, Robert E., 1990. "Information quality and discretionary disclosure," Journal of Accounting and Economics, Elsevier, vol. 12(4), pages 365-380, March. [Downloadable!] (restricted)
  4. Healy, Paul M., 1985. "The effect of bonus schemes on accounting decisions," Journal of Accounting and Economics, Elsevier, vol. 7(1-3), pages 85-107, April. [Downloadable!] (restricted)
  5. Holthausen, Robert W. & Leftwich, Richard W., 1983. "The economic consequences of accounting choice implications of costly contracting and monitoring," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 77-117, April. [Downloadable!] (restricted)
  6. Verrecchia, Robert E., 1983. "Discretionary disclosure," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 179-194, April. [Downloadable!] (restricted)
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