An evaluation of "essays on disclosure" and the disclosure literature in accounting

Ronald A. Dye*

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

261 Scopus citations

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 languageEnglish (US)
Pages (from-to)181-235
Number of pages55
JournalJournal of Accounting and Economics
Volume32
Issue number1-3
DOIs
StatePublished - Dec 2001

Keywords

  • Analytical models in accounting
  • B2
  • D8
  • Disclosures
  • G2
  • M4
  • Models of financial markets

ASJC Scopus subject areas

  • Accounting
  • Finance
  • Economics and Econometrics

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