Please use this identifier to cite or link to this item: http://bura.brunel.ac.uk/handle/2438/5047
Title: Disclosure measurement in the empirical accounting literature: A review article
Authors: Hassan, O
Marston, C
Keywords: Disclosure measurement;Voluntary disclosure;Mandatory disclosure;Financial reporting;Validity;Reliability
Issue Date: 2010
Publisher: Brunel University
Citation: Economics and Finance Working Paper, Brunel University, 10-18
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.
URI: http://bura.brunel.ac.uk/handle/2438/5047
Appears in Collections:Economics and Finance
Dept of Economics and Finance Research Papers

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