The economic rationale for the nature and extent of corporate financial disclosure regulation: A critical assessment

Kerry Cooper, Gerald D. Keim

Research output: Contribution to journalArticle

18 Scopus citations

Abstract

The regulatory framework for corporate financial disclosure has been the subject of a large literature, most of which has focused on the economic rationale for disclosure requirements. This extant economic analysis has not led to any definitive conclusions regarding the necessity for disclosure regulation nor has it provided public policy guidance as to the nature and extent of required corporate financial disclosure. It is evident that broader-based analysis and research incorporating relevant social and political (as well as economic) factors is necessary to gauge appropriate public policy for financial information disclosure.

Original languageEnglish (US)
Pages (from-to)189-205
Number of pages17
JournalJournal of Accounting and Public Policy
Volume2
Issue number3
DOIs
StatePublished - 1983

ASJC Scopus subject areas

  • Accounting
  • Sociology and Political Science

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