The relation between disclosure quality and reporting quality: : A discussion of Cassell, Myers, and Seidel (2015)

• Autores: Jennifer Wu Tucker
• Localización: Accounting, organizations and society: an international journal devoted to the behavioural, organizational and social aspects of accounting, ISSN 0361-3682, Vol. 46, Nº. 1, 2015, págs. 39-43
• Idioma: inglés
• DOI: 10.1016/j.aos.2015.05.002
• Texto completo no disponible (Saber más ...)
• Resumen

  • 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