Abstract
This is a critique of "Essays on Disclosure" and the literature reviewed in "Essays". The critique evaluates "Essays" in terms of its coverage of the relevant literature, its insightfulness, and its boldness in identifying future research areas. It also provides commentary on the strengths and weaknesses of several popular models in the literature. It concludes with a discussion of recent trends in the disclosure literature.
| Original language | English (US) |
|---|---|
| Pages (from-to) | 181-235 |
| Number of pages | 55 |
| Journal | Journal of Accounting and Economics |
| Volume | 32 |
| Issue number | 1-3 |
| DOIs | |
| State | Published - Dec 2001 |
Funding
This evaluation was prepared at the invitation of the editors of the Journal of Accounting and Economics for their Spring 2000 Conference. I wish to thank the editors for this opportunity and the Accounting Research Center at Northwestern University for financial support. I also want to thank Stephen Brown, Joel Demski, Mark Finn, Michael Fishman, Chandra Kanodia, Thomas Lys, Robert Magee, Sri Sridhar, Robert Verrecchia, Ross Watts, and Gregory Waymire for their comments on previous drafts of manuscript. Of course, all statements in this critique constitute my personal opinions. I visited the Goizueta Business School at Emory University while preparing the second draft of this critique. I wish to thank the Goizueta faculty and administration for their hospitality during my visit.
Keywords
- Analytical models in accounting
- B2
- D8
- Disclosures
- G2
- M4
- Models of financial markets
ASJC Scopus subject areas
- Accounting
- Finance
- Economics and Econometrics