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Disclosure measurement in the empirical accounting literature - a review article

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  • Omaima Hassan
  • Claire Marston
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    Abstract

    This is the first study to provide an extensive and critical review of different techniques used in the empirical accounting literature to measure disclosure. The purpose is to help future researchers to identify exemplars and to select suitable techniques or to develop their own techniques. It also provides in depth discussion of current measurement issues related to disclosure and identifies gaps in the current literature which future research may aim to cover

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    File URL: http://www.sml.hw.ac.uk/documents/dp2010-aef04.pdf
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    Bibliographic Info

    Paper provided by Accountancy Research Group, Heriot Watt University in its series Accountancy Discussion Papers with number 1004.

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    Date of creation: 2010
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    Handle: RePEc:hwe:hwuadp:1004

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    Postal: Edinburgh EH14 4AS
    Phone: +44(0)131 451 3497
    Fax: +44(0)131 451 3497
    Web page: http://www.sml.hw.ac.uk/departments/accountancy-economics-finance.htm
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