LA MISURAZIONE DELLA “DISCLOSURE QUALITY” ECONOMICO-FINANZIARIA: UNA RASSEGNA RAGIONATA DELLA LETTERATURA INTERNAZIONALE

N. 4 - Ottobre-Dicembre 2012

Abstract

The purpose of this article is to review and synthesize the literature on Disclosure Quality measurement. We explore how previous research investigates and measures the quality of corporate disclosure in order to construct specific indexes. To facilitate the review, we provide a taxonomy based on three measurement approaches (indexes based on textual analysis, indexes based on analysts ratings and self-constructed disclosure indexes). Not only empirical studies are analyzed, but also theoretical framework assessing disclosure quality, in order to show which dimensions of this complex construct are considered, although still not adequately operationalized.


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Autori

👤  Ugo Lassini
👤  Silvano Corbella
👤  Andrea Lionzo

Keyword

Disclosure Quality indexes measurement approaches