Voluntary disclosure narratives: more research or time to reflect?

Slack, Richard and Shrives, Philip (2010) Voluntary disclosure narratives: more research or time to reflect? Journal of Applied Accounting Research, 11 (2). pp. 84-89. ISSN 0967-5426

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Official URL: http://dx.doi.org/10.1108/09675421011069478

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.

Item Type: Article
Uncontrolled Keywords: Disclosure, narratives, stakeholder analysis
Subjects: N400 Accounting
Department: Faculties > Business and Law > Newcastle Business School > Accounting and Finance
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Depositing User: EPrints Services
Date Deposited: 04 Mar 2011 15:29
Last Modified: 10 Aug 2015 11:05
URI: http://nrl.northumbria.ac.uk/id/eprint/2898

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