Historic Disclosure Index Studies
The following sources are recommended by a professor whose research specialty is corporate financial disclosure.
· Cerf, A. R. (1961). Corporate reporting and investment decisions. University of California Press.
· Copeland, R. M., and Fredericks, W. (1968). Extent of disclosure. Journal of Accounting Research, 6, 106-113.
· Singhvi, S. S. (1968). Disclosure to whom? Annual financial reports to stockholders and to the Securities and Exchange Commission. The Journal of Business, 41, 347-351.
· Singhvi, S. S., and Desai, H. B. (1971). An empirical analysis of the quality of corporate financial disclosure, The Accounting Review, 46, 129-138.
· Buzby, S. L. (1974). Selected items of information and their disclosure in annual reports. The Accounting Review, 49, 423-435.
· Buzby, S. L. (1975). Company size, listed versus unlisted stocks, and the extent of financial disclosure. Journal of Accounting Research, 13, 16-37.
· Stanga, K. G. (1976). Disclosure in published annual reports. Financial Management, 5 (Winter), 42-52.
· Garsombke, H. P. (1979). The relationship between corporate disclosure and firm risk. Journal of Business Finance and Accounting, 6, 53-70.
"The Infography about Historic Disclosure Index Studies"
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