Disclosure Measurement in the Empirical Accounting Literature - A Review Article

185 citations recorded by the source corpus.

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

Comprehensive Board Diversity and Quality of Corporate Social Responsibility Disclosure: Evidence from an Emerging Market (2017, background): “We acknowledge that the utilization of disclosure index as a proxy for CSR disclosure mainly suffers from subjectivity issues (Hassan and Marston 2010) and there is an unresolved theoretical debate around the concept of quality itself, and it is difﬁcult to determine a clear and accepted disclosure…”
Theories and Determinants of Voluntary Disclosure (2014, background): “Moreover, voluntary disclosure may include disclosure “recommended by an authoritative code or body” (Hassan & Marston, 2010: 7).”
Internal control in accounting research: A review (2019, methodology): “In addition, self-constructed disclosure index studies dealing employ small sample sizes due to the labour-intensive data collection process (Hassan & Marston, 2010).”
Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia (2016, background): “Overall, companies can provide the social information in their annual reports to enhance the firm’s reputation in the eyes of its stakeholders and to satisfy the community’s need (Hassan and Marston, 2010).”