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

被引：305

作者：

Dye, RA ^{[1
]}

机构：

[1] Northwestern Univ, Kellogg Grad Sch Management, Evanston, IL 60208 USA

来源：

JOURNAL OF ACCOUNTING & ECONOMICS | 2001年 / 32卷 / 1-3期

关键词：

disclosures; analytical models in accounting; models of financial markets;

D O I：

10.1016/S0165-4101(01)00024-6

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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. (C) 2001 Elsevier Science B.V. All rights reserved.

引用

页码：181 / 235

页数：55

共 95 条

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