实证会计中的企业财务披露计量研究综述

IF 2 Q2 BUSINESS, FINANCE
Omaima A. G. Hassan, C. Marston
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引用次数: 33

摘要

本文建立了一个企业财务披露计量框架,以确定和评估先前实证会计研究中使用的常见财务披露计量。它确定了两种方法:(一)基于披露的方法,调查实际披露,从披露的数量和质量等主要方面操作披露的概念,并开发衡量披露指数和文本分析等方法,以及(ii)基于不披露的方法,该方法使用一些可观察变量的值来代表披露,例如基于市场的披露措施。该研究还讨论了与因果索赔相关的一些实证挑战,以及这些不同披露措施的可靠性和有效性在多大程度上受到了测试。本综述的目的是(i)帮助未来的研究人员识别样本,选择或制定自己合适的披露措施,以及(ii)识别与公司财务披露相关的衡量问题,并为未来的研究提供途径。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Corporate Financial Disclosure Measurement in the Empirical Accounting Literature: A Review Article
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 approach that investigates actual disclosure, operationalizes the concept of disclosure in terms of its main dimensions such as the quantity and quality of disclosure, and develops methods to measure them such as the disclosure index and textual analysis, and (ii) a non-disclosure-based approach that uses the values of some observable variables to proxy for disclosure such as market-based disclosure measures. The study also discusses some empirical challenges related to causal claims and the extent to which the reliability and validity of these different measures of disclosure are tested. The purposes of this review are (i) to help future researchers identify exemplars and select or develop their own suitable disclosure measures, and (ii) to identify measurement issues relating to corporate financial disclosure and provide avenues for future research.
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来源期刊
CiteScore
1.20
自引率
0.00%
发文量
19
期刊介绍: The aim of The International Journal of Accounting is to advance the academic and professional understanding of accounting theory, policies and practice from the international perspective and viewpoint. The Journal editorial recognizes that international accounting is influenced by a variety of forces, e.g., governmental, political and economic. Thus, the primary criterion for manuscript evaluation is the incremental contribution to international accounting literature and the forces that impact the field. The Journal aims at understanding the present and potential ability of accounting to aid in analyzing and interpreting international economic transactions and the economic consequences of such reporting. These transactions may be within a profit or non-profit environment. The Journal encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy. The Journal also welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current policies and practice. Other than occasional commissioned papers or special issues, all the manuscripts published in the Journal are selected by the editors after the normal double-blind refereeing process.
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