Construct · 1 fields · 1 citations

disclosure quality: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
disclosurequality1 CONSTRUCTDisclosure qualityLANG · FINANCIAL REPORTING

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Financial reporting

how informative and forthcoming a firm's disclosures are judged to be, often measured by analyst ratings of annual reports and investor relations.

In financial reporting, disclosure quality refers to how informative and forthcoming a firm's disclosures are judged to be, often measured by analyst ratings of annual reports and investor relations. This meaning comes from Lang (1993) in Journal of Accounting Research.[1]

Unit
Recovery means
Measured by

Next

Run it through the Collider, or take the citations with you.

See how disclosure quality sits against neighbouring constructs in the Collider, or export every reference on this page in one click.

Open in ColliderExport BibTeXReport this entry

Nearby constructs

disclosure6 fields · 14 citationsjingle · one name, six constructsquality6 fields · 13 citationsjingle · one name, six constructs

References

  1. Lang, M., & Lundholm, R. (1993). Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures. Journal of Accounting Research, 31(2), 246. https://doi.org/10.2307/2491273

Cited on this page?

Confirm your construct, or correct us.

If your work is cited behind one of these entries, you know better than we do whether we captured the meaning right. Confirm it, suggest an edit, or dispute it, and your name goes on the entry as an author who has checked it, linked to your ORCID.

Claim your construct