Purpose – The purpose of this paper is to set out key issues on the dimensions in corporate disclosure studies, introduce the papers appearing in this special issue and set agenda for future corporate disclosure research.
Design/methodology/approach – This is a discussion paper exploring key issues both theoretically and pragmatically.
Findings – The paper finds that there are many dimensions in corporate disclosure studies that are under-researched. The paper argued that future disclosure studies should explore new and challenging determinants of corporate disclosure including socio-cultural factors. It encouraged researchers especially early career and doctoral researchers to experiment with alternative theoretical framing beyond agency theory, including multi-theoretical approaches whilst exploring different avenues of corporate disclosure besides annual reports. Furthermore, the paper encouraged qualitative disclosure studies and alternative analytical techniques complementary to regression models.
Research limitations/implications – There is a possibility that the issues explored in this paper, and the other papers in this special issue, will lead to a considerable growth in academic studies in this area.
Practical implications – The paper contributes to the growing debate on corporate disclosures.
Originality/value – The paper sets an agenda for research into the various dimensions in corporate disclosures.
Keywords: disclosure research; theoretical framing; disclosure avenues and regression models
Paper type General review
Adelopo, I., & Yekini, K. C. (2018). Guest editorial. Accounting Research Journal, 31(1), 2-7. https://doi.org/10.1108/ARJ-02-2018-0034