Journal of accounting & economics, 2010-12, Vol.50 (2), p.296-343
2010
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Details
- Autor(en) / Beteiligte
- Titel
- The financial reporting environment: Review of the recent literature
- Ist Teil von
- Journal of accounting & economics, 2010-12, Vol.50 (2), p.296-343
- Ort / Verlag
- Amsterdam: Elsevier B.V
- Erscheinungsjahr
- 2010
- Quelle
- Alma/SFX Local Collection
- Beschreibungen/Notizen
- The corporate information environment develops endogenously as a consequence of information asymmetries and agency problems between investors, entrepreneurs, and managers. We review current research on the three main decisions that shape the corporate information environment in capital market settings: (1) managers’ voluntary disclosure decisions, (2) disclosures mandated by regulators, and (3) reporting decisions by analysts. We conclude that, in the last ten years, research has generated several useful insights. Despite this progress, we call for researchers to consider interdependencies between the various decisions that shape the corporate information environment and suggest new and interesting issues for researchers to address.
- Sprache
- Englisch
- Identifikatoren
- ISSN: 0165-4101eISSN: 1879-1980DOI: 10.1016/j.jacceco.2010.10.003Titel-ID: cdi_proquest_miscellaneous_847097310
- Format
- –
- Schlagworte
- Accounting methods, Accounting standards, Agency theory, Analysts, Business accounting, Capital markets, Corporate finance, Decision making, Disclosure, Financial accounting, Financial regulation, Financial reporting, Information, Information environment, Information environment Voluntary disclosures Mandatory disclosures Regulation Analysts, Mandatory disclosures, Regulation, Review articles, Studies, U.S.A, Voluntary disclosures