Concepedia

Disclosure Channels

Disclosure Channel is a formal mechanism or pathway through which individuals report information about wrongdoing, misconduct, or dangers to the public interest, distinguished by its institutionalized structure and designated authority for receiving and processing such disclosures.

39

Publications

2.9K

Citations

78

Authors

57

Institutions

Publications per year

2017–2026

13

Parents

Publications

39

Evidence That Management Discussion and Analysis (MD&A) is a Part of a Firm's Overall Disclosure Package*

Peter Clarkson, Jennifer L. Kao, Gordon D. Richardson · Contemporary Accounting Research · 1999 · 231 citations

, , +12

Inducing Supply Chain Transparency through Supplier Encroachment

Xu Guan, Baoshan Liu, Ying‐Ju Chen et al. · Production and Operations Management · 2019 · 228 citations

, , +17

Corporate social media: How two-way disclosure channels influence investors

Nicole L. Cade · Accounting Organizations and Society · 2018 · 227 citations

, , +12

Private social, ethical and environmental disclosure

Jill Solomon, Aris Solomon · Accounting Auditing & Accountability Journal · 2006 · 217 citations

, , +14

A Theory of Hard and Soft Information

Jeremy Bertomeu, Iván Marinovic · The Accounting Review · 2015 · 184 citations

, , +15

1–5 of 39

Authors

78

  1. RM
    Richard Mergenthaler

    University of Iowa, United States

    3 publications · 260 citations

    3

    h-index

  2. YK
    Yongtae Kim

    Santa Clara University, United States

    2 publications · 186 citations

    2

    h-index

  3. GD
    Gordon D. Richardson

    University of Toronto, Canada

    2 publications · 275 citations

    2

    h-index

  4. PC
    Peter Clarkson

    Simon Fraser University, Canada

    2 publications · 275 citations

    2

    h-index

  5. XG
    Xu Guan

    Huazhong University of Science and Technology, China

    2 publications · 255 citations

    2

    h-index

1–5 of 78

Institutions

57

  1. University of Iowa

    Iowa City, United States

    3 h-index

    3 publications

    260 citations

  2. Macquarie University

    Sydney, Australia

    2 h-index

    4 publications

    101 citations

  3. University of Arizona

    Tucson, United States

    2 h-index

    2 publications

    186 citations

  4. Cardiff University

    Cardiff, United Kingdom

    2 h-index

    3 publications

    253 citations

  5. Huazhong University of Science and Technology

    Wuhan, China

    2 h-index

    4 publications

    510 citations

  6. University of Pittsburgh

    Pittsburgh, United States

    2 h-index

    2 publications

    259 citations

  7. Pennsylvania State University

    State College, United States

    2 h-index

    2 publications

    108 citations

  8. Vanderbilt University

    Nashville, United States

    2 h-index

    4 publications

    268 citations

1–8 of 57

Venues

  1. SSRN Electronic Journal

    Repository · 6 publications · 184 citations

    6

    h-index

  2. The Accounting Review

    4 publications · 381 citations

    4

    h-index

  3. Review of Accounting Studies

    3 publications · 227 citations

    3

    h-index

  4. Meditari Accountancy Research

    MEDAR · 2 publications · 69 citations

    2

    h-index

  5. Journal of Information Systems

    2 publications · 113 citations

    2

    h-index

1–5