Disclosure Logs

Disclosure Logs is a formal record-keeping system used in accounting to systematically document the timing, nature, and recipients of financial and non-financial disclosures, distinguishing it from general audit trails by its specific focus on disclosure events mandated by regulatory or organizational transparency requirements.

3

Publications

68

Citations

7

Authors

5

Institutions

Publications per year

2017–2026

1

Variants

Accounting Of Disclosures Logs

Authors

7

  1. TL
    Tim Loughran

    University of Notre Dame, United States

    1 publications · 14 citations

    1

    h-index

  2. GP
    Günther Pernul

    University of Regensburg, Germany

    1 publications · 33 citations

    1

    h-index

  3. MN
    Michael Netter

    University of Regensburg, Germany

    1 publications · 33 citations

    1

    h-index

  4. RS
    Reza Samavi

    McMaster University, Canada

    1 publications · 21 citations

    1

    h-index

  5. BM
    Bill McDonald

    University of Notre Dame, United States

    1 publications · 14 citations

    1

    h-index

1–5 of 7

Venues

  1. SSRN Electronic Journal

    Repository · 1 publications · 14 citations

    1

    h-index

  2. Journal of Web Semantics

    1 publications · 21 citations

    1

    h-index

1–2