Concepedia

Disclosure Theory

Disclosure Theory is a theoretical framework within accounting theory that explains the motivations, methods, and consequences of the release of financial and non-financial information by organizations to external stakeholders, distinguishing itself from other reporting theories by focusing on voluntary and regulatory disclosure practices as instruments of transparency, accountability, and market efficiency.

3.9K

Publications

363.9K

Citations

5.9K

Authors

1.8K

Institutions

Publications per year

2017–2026

1.2K

Parents

Children

Publications

3.9K

The economic implications of corporate financial reporting

John R. Graham, Campbell R. Harvey, Shiva Rajgopal · Journal of Accounting and Economics · 2005 · 6.6K citations

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Corporate Disclosure Policy and Analyst Behavior.

Mark H. Lang, Russell J. Lundholm · The Accounting Review · 1996 · 2.8K citations · Full text

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Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures

Mark H. Lang, Russell J. Lundholm · Journal of Accounting Research · 1993 · 2.8K citations

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The Economic Consequences of Increased Disclosure

Christian Leuz, Robert E. Verrecchia · Journal of Accounting Research · 2000 · 2.3K citations

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Essays on disclosure

Robert E. Verrecchia · Journal of Accounting and Economics · 2001 · 2.3K citations · Full text

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1–5 of 3.9K

Authors

5.9K

  1. KH
    Khaled Hussainey

    University of Portsmouth, United Kingdom

    32 publications · 2.6K citations

    23

    h-index

  2. OH
    Ole‐Kristian Hope

    University of Toronto, Canada

    28 publications · 5.2K citations

    23

    h-index

  3. RE
    Robert E. Verrecchia

    University of Pennsylvania, United States

    25 publications · 10.4K citations

    21

    h-index

  4. CL
    Christian Leuz

    University of Chicago, United States

    21 publications · 11.2K citations

    20

    h-index

  5. MM
    Michel Magnan

    Concordia University, Canada

    19 publications · 2.7K citations

    17

    h-index

1–5 of 5.9K

Institutions

1.8K

  1. University of Pennsylvania

    Philadelphia, United States

    47 h-index

    122 publications

    25.6K citations

  2. University of Chicago

    Chicago, United States

    44 h-index

    80 publications

    18K citations

  3. National Bureau of Economic Research

    Cambridge, United States

    37 h-index

    85 publications

    20.7K citations

  4. University of Michigan

    Ann Arbor, United States

    37 h-index

    58 publications

    9.3K citations

  5. University of Toronto

    Toronto, Canada

    37 h-index

    76 publications

    10.4K citations

  6. University of Washington

    Seattle, United States

    36 h-index

    71 publications

    15.5K citations

  7. European Corporate Governance Institute

    Brussels, Belgium

    34 h-index

    64 publications

    8K citations

  8. Stanford University

    Stanford, United States

    31 h-index

    62 publications

    8.9K citations

1–8 of 1.8K

Venues

  1. Journal of Accounting Research

    JAR · 171 publications · 43.9K citations

    93

    h-index

  2. SSRN Electronic Journal

    Repository · 632 publications · 33.1K citations

    81

    h-index

  3. The Accounting Review

    160 publications · 26.9K citations

    78

    h-index

  4. Journal of Accounting and Economics

    86 publications · 34.2K citations

    60

    h-index

  5. Contemporary Accounting Research

    CAR · 81 publications · 11.2K citations

    43

    h-index

1–5