Costs and Benefits of Disclosure

Ann Gaeremynck; Mathijs van Peteghem

Costs and Benefits of Disclosure

Ann Gaeremynck, Mathijs van Peteghem

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Professional

Abstract

When judging the financial statements quality attention is usually paid to the two most relevant issues: measurement and disclosure. Over the years, questions related to disclosures have arisen. The fact that disclosures in the notes have significantly expanded has on the one hand led to questions regarding how meaningful such disclosures are, and has on the other hand raised serious concerns about the overall quality of the disclosures. Furthermore, the global financial crisis and the introduction of IFRS have contributed to the renewed interest in disclosure issues.

Original language	English
Title of host publication	The Routledge Companion to Accounting, Reporting and Regulation
Editors	Carien van Mourik, Peter Walton
Publisher	Routledge/Taylor & Francis Group
Pages	144-162
ISBN (Print)	978-0-415-62573-9
Publication status	Published - 2013
Externally published	Yes

Cite this

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abstract = "When judging the financial statements quality attention is usually paid to the two most relevant issues: measurement and disclosure. Over the years, questions related to disclosures have arisen. The fact that disclosures in the notes have significantly expanded has on the one hand led to questions regarding how meaningful such disclosures are, and has on the other hand raised serious concerns about the overall quality of the disclosures. Furthermore, the global financial crisis and the introduction of IFRS have contributed to the renewed interest in disclosure issues.",

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BT - The Routledge Companion to Accounting, Reporting and Regulation

A2 - van Mourik, Carien

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ER -

Costs and Benefits of Disclosure

Abstract

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