Voluntary disclosure narratives: more research or time to reflect?

Abstract

Purpose

This editorial aims to provide an overview of the four papers included in this special issue. It discusses the development of voluntary disclosure research and its potential future directions.

Design/methodology/approach

The editorial adopts a review approach, identifying key issues and provides a context for future research.

Findings

The editorial highlights some of the difficulties with research into voluntary disclosure, calls for further reflection and suggests factors to consider in future research in this area.

Originality/value

The editorial provides a review of current issues in disclosure research and reviews these papers which demonstrate a particular approach to research that is relevant to both practitioners and academics.

Citation

Slack, R. and Shrives, P. (2010), "Voluntary disclosure narratives: more research or time to reflect?", Journal of Applied Accounting Research, Vol. 11 No. 2, pp. 84-89. https://doi.org/10.1108/09675421011069478