An Evaluation of Essays on Disclosure and the Disclosure Literature in Accounting
This is a critique of "Essays on Disclosure" and the literature reviewed in "Essays". The critique evaluates "Essays" in terms of its coverage of the relevant literature, its insightfulness, and its boldness in identifying future research areas. It also provides commentary on the strengths and weaknesses of several popular models in the literature. It concludes with a discussion of recent trends in the disclosure literature.
Dye, Ronald A.. 2001. An Evaluation of Essays on Disclosure and the Disclosure Literature in Accounting. Journal of Accounting and Economics. 32(1-3): 181-235.