Corporate financial disclosure measurement in the empirical accounting literature: a review article.
(2019)
Journal Article
HASSAN, O.A.G. and MARSTON, C. 2019. Corporate financial disclosure measurement in the empirical accounting literature: a review article. International journal of accounting [online], 54(2), article ID 1950006. Available from : https://doi.org/10.1142/S1094406019500069
This paper develops a framework for corporate financial disclosure measurement to identify and evaluate common measures of financial disclosure employed in prior empirical accounting studies. It identifies two approaches: (i) a disclosure-based appro... Read More about Corporate financial disclosure measurement in the empirical accounting literature: a review article..