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Voluntary disclosure narratives: more research or time to reflect?

Voluntary disclosure narratives: more research or time to reflect? Purpose – This editorial aims to provide an overview of the four papers included in this special issue. It discusses the development of voluntary disclosure research and its potential future directions. Design/methodology/approach – The editorial adopts a review approach, identifying key issues and provides a context for future research. Findings – The editorial highlights some of the difficulties with research into voluntary disclosure, calls for further reflection and suggests factors to consider in future research in this area. Originality/value – The editorial provides a review of current issues in disclosure research and reviews these papers which demonstrate a particular approach to research that is relevant to both practitioners and academics. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Applied Accounting Research Emerald Publishing

Voluntary disclosure narratives: more research or time to reflect?

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Publisher
Emerald Publishing
Copyright
Copyright © 2010 Emerald Group Publishing Limited. All rights reserved.
ISSN
0967-5426
DOI
10.1108/09675421011069478
Publisher site
See Article on Publisher Site

Abstract

Purpose – This editorial aims to provide an overview of the four papers included in this special issue. It discusses the development of voluntary disclosure research and its potential future directions. Design/methodology/approach – The editorial adopts a review approach, identifying key issues and provides a context for future research. Findings – The editorial highlights some of the difficulties with research into voluntary disclosure, calls for further reflection and suggests factors to consider in future research in this area. Originality/value – The editorial provides a review of current issues in disclosure research and reviews these papers which demonstrate a particular approach to research that is relevant to both practitioners and academics.

Journal

Journal of Applied Accounting ResearchEmerald Publishing

Published: Sep 14, 2010

Keywords: Disclosure; Stakeholder analysis; Narratives

References