Keywords
textual analysis, disclosure effectiveness, narrative disclosure
Abstract
We discuss the evolution of research on textual attributes in accounting and suggest potential directions for future research using Cazier and Pfeiffer (2017) to illustrate the challenges and opportunities in the literature. We categorize the literature based on whether a given textual attribute is assumed to be ‘‘discretionary’’ versus ‘‘nondiscretionary’’ and whether it is assumed to be ‘‘helpful’’ versus ‘‘harmful.’’ The literature to date has been largely descriptive, with limited focus on causality, and we argue that there are substantial opportunities for research that better isolate the discretionary components of textual disclosure, as well as identifying specific contexts in which a given attribute is more likely to be helpful than harmful.
Original Publication Citation
“Discussion of 10-K Disclosure Repetition and Managerial Reporting Incentives: What Have We Learned and Where Do We Go with Textual Research?” (with Mark Lang and Lorien Stice-Lawrence) Journal of Financial Reporting 2, no. 1 (2017): 133-138.
BYU ScholarsArchive Citation
Dyer, Travis; Lang, Mark H.; and Stice-Lawrence, Lorien, "Discussion of 10-K Disclosure Repetition and Managerial Reporting Incentives What Have We Learned and Where Do We Go with Textual Research?" (2017). Faculty Publications. 8430.
https://scholarsarchive.byu.edu/facpub/8430
Document Type
Peer-Reviewed Article
Publication Date
2017
Publisher
Journal of Financial Reporting
Language
English
College
Marriott School of Business
Department
Accountancy
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