Challenges and opportunities in disclosure research—A discussion of ‘the financial reporting environment: Review of the recent literature’

Philip G. Berger

Journal of Accounting and Economics, 2011, vol. 51, issue 1, 204-218

Abstract: Beyer et al. (2010) review the financial reporting literature related to voluntary and mandatory firm disclosures, and sell-side analyst reports. The discussion summarizes their approach, highlights some of their main conclusions, and presents alternative ideas about promising avenues for future research.

Keywords: Financial reporting; Disclosure; Regulation (search for similar items in EconPapers)
JEL-codes: G14 M41 (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (31)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:jaecon:v:51:y:2011:i:1:p:204-218

DOI: 10.1016/j.jacceco.2011.01.001

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