1
Associate professor of accounting, Faculty of management, University of Tehran,Iran
2
PhD student of accounting, Faculty of management, University of Tehran, Iran
10.22034/iaas.2020.112771
Abstract
Financial reporting and disclosure are important issues in accounting, which in addition to having a direct impact on the efficiency of the capital market, have a significant impact on the performance of each company. This article reviews some recent advances in the theory of financial reporting and disclosure in accounting. The literature on information disclosure has been examined when there is Inequality of motivation and information asymmetry between buyers and sellers and It discusses how different factors complicate economic forecasts. The article begins with the application of disclosure in the capital market and it goes on with the investigation some findings and research and Finally, the process of disclosure studies in accounting is analyzed.
Karami,G. and Afsay,A. (2020). Some Recent Advances in the Theory of Financial Reporting and Disclosures. Accounting and Auditing Studies, 9(34), 21-34. doi: 10.22034/iaas.2020.112771
MLA
Karami,G. , and Afsay,A. . "Some Recent Advances in the Theory of Financial Reporting and Disclosures", Accounting and Auditing Studies, 9, 34, 2020, 21-34. doi: 10.22034/iaas.2020.112771
HARVARD
Karami G., Afsay A. (2020). 'Some Recent Advances in the Theory of Financial Reporting and Disclosures', Accounting and Auditing Studies, 9(34), pp. 21-34. doi: 10.22034/iaas.2020.112771
CHICAGO
G. Karami and A. Afsay, "Some Recent Advances in the Theory of Financial Reporting and Disclosures," Accounting and Auditing Studies, 9 34 (2020): 21-34, doi: 10.22034/iaas.2020.112771
VANCOUVER
Karami G., Afsay A. Some Recent Advances in the Theory of Financial Reporting and Disclosures. Accounting and Auditing Studies, 2020; 9(34): 21-34. doi: 10.22034/iaas.2020.112771
