Disclosure measurement in the empirical accounting literature - a review article

Omaima Hassan and Claire Marston

No 1004, Accountancy Discussion Papers from Accountancy Research Group, Heriot Watt University

Abstract: This is the first study to provide an extensive and critical review of different techniques used in the empirical accounting literature to measure disclosure. The purpose is to help future researchers to identify exemplars and to select suitable techniques or to develop their own techniques. It also provides in depth discussion of current measurement issues related to disclosure and identifies gaps in the current literature which future research may aim to cover

Date: 2010
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