La misurazione della “Disclosure Quality” economico-finanziaria: una rassegna ragionata della letteratura internazionale

Translated title of the contribution: [Autom. eng. transl.] The measurement of economic-financial "Disclosure Quality": a reasoned review of international literature

Ugo Lassini, Silvano Corbella, Andrea Lionzo

Research output: Contribution to journalArticle

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.
Translated title of the contribution[Autom. eng. transl.] The measurement of economic-financial "Disclosure Quality": a reasoned review of international literature
Original languageItalian
Pages (from-to)719-761
Number of pages43
JournalRIVISTA DEI DOTTORI COMMERCIALISTI
Volume4/2012
Publication statusPublished - 2012

Keywords

  • Disclosure quality
  • ranking

Fingerprint

Dive into the research topics of '[Autom. eng. transl.] The measurement of economic-financial "Disclosure Quality": a reasoned review of international literature'. Together they form a unique fingerprint.

Cite this