Chavent, Marie; Ding, Yuan; Fu, Linghui; Stolowy, Herve; … - In: European Accounting Review 15 (2006) 2, pp. 181-218
Past accounting research contains an extensive range of disclosure and determinants studies. But these studies have one major methodological drawback: the disclosure analysis is often restricted to determination of the disclosure index, that is, the sum of disclosed items, weighted or...