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

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  • Berger, Philip G.

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.

Suggested Citation

  • Berger, Philip G., 2011. "Challenges and opportunities in disclosure research—A discussion of ‘the financial reporting environment: Review of the recent literature’," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 204-218.
    • Handle: RePEc:eee:jaecon:v:51:y:2011:i:1:p:204-218
    DOI: 10.1016/j.jacceco.2011.01.001
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    More about this item

    Keywords

    Financial reporting; Disclosure; Regulation;
    All these keywords.

    JEL classification:

    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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