Disclosure Studies – A Commentary on the Methods and Measures

Kavitha D and Nandagopal R

Indian Journal of Corporate Governance, 2011, vol. 4, issue 1, 29-46

Abstract: This paper purports to discuss the various perspectives and methodologies that have been used in disclosure studies across countries. Investigating disclosure in annual reports has been a topic of research interest for a long time. Adequate disclosure in the annual report is significant for the stakeholders of a firm and has been proven to create a favorable impact on the company. Researchers have used several methods to measure disclosures in the annual reports and have used different methodologies to analyze them. Numerous pros and cons for each of these methods have been identified in subsequent studies. This paper reviews the existing literature and reports the various concerns that have been raised by researchers and methodological changes required in disclosure studies to overcome these .

Keywords: Disclosure; Content Analysis; Disclosure Index (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:sae:ijcgvn:v:4:y:2011:i:1:p:29-46

DOI: 10.1177/0974686220110103

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