Materiality and voluntary disclosures

Kin Lo

Journal of Accounting and Economics, 2010, vol. 49, issue 1-2, 133-135

Abstract: Materiality has important implications for voluntary disclosures when there is an affirmative duty to disclose. Using a change in rules on the disclosure of advertising costs, Heitzman et al. (2009) empirically demonstrate that, indeed, it is important to factor in the effect of the materiality constraint on firms' disclosure behavior. This discussion reviews the contributions and limitations of Heitzman et al. (2009).

Keywords: Materiality; Voluntary; disclosures; Legal; liability (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (13)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:jaecon:v:49:y:2010:i:1-2:p:133-135

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