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

Ronald A. Dye

doi:10.1016/S0165-4101(01)00024-6

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

Ronald A. Dye^*

^*Corresponding author for this work

Accounting Information and Management

Research output: Contribution to journal › Article › peer-review

246 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 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	https://doi.org/10.1016/S0165-4101(01)00024-6
State	Published - Dec 1 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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10.1016/S0165-4101(01)00024-6

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