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Voluntary disclosure narratives: more research or time to reflect?

Author

Listed:
  • Richard Slack
  • Philip Shrives

Abstract

Purpose - This editorial aims to provide an overview of the four papers included in this special issue. It discusses the development of voluntary disclosure research and its potential future directions. Design/methodology/approach - The editorial adopts a review approach, identifying key issues and provides a context for future research. Findings - The editorial highlights some of the difficulties with research into voluntary disclosure, calls for further reflection and suggests factors to consider in future research in this area. Originality/value - The editorial provides a review of current issues in disclosure research and reviews these papers which demonstrate a particular approach to research that is relevant to both practitioners and academics.

Suggested Citation

  • Richard Slack & Philip Shrives, 2010. "Voluntary disclosure narratives: more research or time to reflect?," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 11(2), pages 84-89, September.
    • Handle: RePEc:eme:jaarpp:v:11:y:2010:i:2:p:84-89
    DOI: 10.1108/09675421011069478
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    Citations

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    Cited by:

    1. Russell Craig & Tony Mortensen & Shefali Iyer, 2013. "Exploring Top Management Language for Signals of Possible Deception: The Words of Satyam’s Chair Ramalinga Raju," Journal of Business Ethics, Springer, vol. 113(2), pages 333-347, March.
    2. Lu Zhang & Yuan George Shan & Millicent Chang, 2021. "Can CSR Disclosure Protect Firm Reputation During Financial Restatements?," Journal of Business Ethics, Springer, vol. 173(1), pages 157-184, September.

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