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Voluntary disclosure narratives: more research or time to reflect?

Richard Slack (Newcastle Business School, Northumbria University, Newcastle upon Tyne, UK)
Philip Shrives (Newcastle Business School, Northumbria University, Newcastle upon Tyne, UK)

Journal of Applied Accounting Research

ISSN: 0967-5426

Article publication date: 14 September 2010

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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.

Keywords

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

Publisher

:

Emerald Group Publishing Limited

Copyright © 2010, Emerald Group Publishing Limited

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