Financial Disclosure: A Closer Look

C.J.C. Ermans

    Research output: Book/ReportReport

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    The central concern of this paper is the company's financial disclosure process.We briefly discuss this phenomenon.Furthermore, the research in this area is surveyed and discussed.Most of the research so far has been quantitative.Some early studies are discussed including their validity and their shortc omings.During the 90's some researchers started to investigate the financial disclosure process qualitatively.Some of this research, which may be complementary to the quantitative research, is identified and discussed in greater detail.The paper concludes with a discussion of how prospective research can contribute favourably to the understanding of this interesting but complex process.
    Original languageEnglish
    Place of PublicationTilburg
    Number of pages26
    Publication statusPublished - 1996

    Publication series

    NameFEW Research Memorandum


    • financial accounting


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