Concepedia

Disclosure Completeness

Disclosure Completeness is a methodological standard in financial reporting research that specifies the extent to which disclosed information fully encompasses all material elements required by international regulatory frameworks to ensure transparency, comparability, and decision-usefulness in cross-border financial communication.

73

Publications

12.2K

Citations

143

Authors

88

Institutions

Publications per year

2017–2026

18

Parents

Publications

73

Limited attention, information disclosure, and financial reporting

David Hirshleifer, Siew Hong Teoh · Journal of Accounting and Economics · 2003 · 2.3K citations

, , +16

CSR reporting practices and the quality of disclosure: An empirical analysis

Giovanna Michelon, Silvia Pilonato, Federica Ricceri · Critical Perspectives on Accounting · 2014 · 1.1K citations · Full text

, , +14

Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis

Jeffrey Unerman · Accounting Auditing & Accountability Journal · 2000 · 927 citations

, , +16

Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong

R. S. Olusegun Wallace, Kamal Naser · Journal of Accounting and Public Policy · 1995 · 783 citations

, , +17

Limited Attention, Information Disclosure, and Financial Reporting

David Hirshleifer, Siew Hong Teoh · SSRN Electronic Journal · 2003 · 707 citations · Full text

, , +16

1–5 of 73

Authors

143

  1. DS
    Dan Suciu

    University of Washington, United States

    2 publications · 239 citations

    2

    h-index

  2. BP
    Brian P. Miller

    Indiana University, United States

    2 publications · 654 citations

    2

    h-index

  3. SH
    Siew Hong Teoh

    University of California, Los Angeles, United States

    2 publications · 3K citations

    2

    h-index

  4. GM
    Gerome Miklau

    University of Massachusetts Amherst, United States

    2 publications · 239 citations

    2

    h-index

  5. KN
    Kamal Naser

    Cardiff University, United Kingdom

    2 publications · 866 citations

    2

    h-index

1–5 of 143

Institutions

88

  1. University of Pennsylvania

    Philadelphia, United States

    4 h-index

    7 publications

    2.5K citations

  2. Indiana University

    Bloomington, United States

    2 h-index

    2 publications

    654 citations

  3. The Ohio State University

    Columbus, United States

    2 h-index

    3 publications

    5.1K citations

  4. University of Chicago

    Chicago, United States

    2 h-index

    2 publications

    457 citations

  5. University of London

    London, United Kingdom

    2 h-index

    2 publications

    940 citations

  6. Bocconi University

    Milan, Italy

    2 h-index

    2 publications

    655 citations

  7. University of California, Los Angeles

    Los Angeles, United States

    2 h-index

    4 publications

    917 citations

  8. Pennsylvania State University

    State College, United States

    2 h-index

    2 publications

    654 citations

1–8 of 88

Venues

  1. SSRN Electronic Journal

    Repository · 7 publications · 1.1K citations

    7

    h-index

  2. Journal of Accounting and Economics

    5 publications · 3.8K citations

    5

    h-index

  3. Journal of Accounting and Public Policy

    4 publications · 1.3K citations

    4

    h-index

  4. 2

    h-index

  5. Australian Accounting Review

    AAR · 2 publications · 86 citations

    2

    h-index

1–5