Article ID Journal Published Year Pages File Type
878542 Accounting, Organizations and Society 2015 5 Pages PDF
Abstract

I use the opportunity of commenting on Cassell, Myers, and Seidel (CMS) to discuss the broader issue of the relation between disclosure quality and reporting quality. Three aspects of this relation are worth exploring: (1) joint decision making, (2) incentives, and (3) temporal variation. I place CMS in the context of this research and point out avenues for future research.

Related Topics
Social Sciences and Humanities Business, Management and Accounting Accounting
Authors
,