Corporate Disclosure Quality and Corporate Reputation

Abstract

The paper investigates the link between a firm's overall disclosure quality and its corpoate reputation. The results show that the measure of corporate reputation is positively related to the disclosure measure, after controlling for market and accounting signals indicating the size of assets, market assessment of the value of the assets in place and rate of return on assets.

Citation

Landgraf, E. and Riahi‐Belkaoui, A. (2003), "Corporate Disclosure Quality and Corporate Reputation", Review of Accounting and Finance, Vol. 2 No. 1, pp. 86-95. https://doi.org/10.1108/eb027003