The financial reporting environment: Review of the recent literature

The corporate information environment develops endogenously as a consequence of information asymmetries and agency problems between investors, entrepreneurs, and managers. We review current research on the three main decisions that shape the corporate information environment in capital market settin...

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Published in	Journal of accounting & economics Vol. 50; no. 2; pp. 296 - 343
Main Authors	Beyer, Anne, Cohen, Daniel A., Lys, Thomas Z., Walther, Beverly R.
Format	Journal Article
Language	English
Published	Amsterdam Elsevier B.V 01.12.2010 Elsevier Elsevier Sequoia S.A
Series	Journal of Accounting and Economics
Subjects	Accounting methods Accounting standards Agency theory Analysts Business accounting Capital markets Corporate finance Decision making Disclosure Financial accounting Financial regulation Financial reporting Information Information environment Information environment Voluntary disclosures Mandatory disclosures Regulation Analysts Mandatory disclosures Regulation Review articles Studies U.S.A Voluntary disclosures G12 Information environment Regulation G14 M41 Analysts Mandatory disclosures D80 M43 Voluntary disclosures
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Abstract	The corporate information environment develops endogenously as a consequence of information asymmetries and agency problems between investors, entrepreneurs, and managers. We review current research on the three main decisions that shape the corporate information environment in capital market settings: (1) managers’ voluntary disclosure decisions, (2) disclosures mandated by regulators, and (3) reporting decisions by analysts. We conclude that, in the last ten years, research has generated several useful insights. Despite this progress, we call for researchers to consider interdependencies between the various decisions that shape the corporate information environment and suggest new and interesting issues for researchers to address.
AbstractList	The corporate information environment develops endogenously as a consequence of information asymmetries and agency problems between investors, entrepreneurs, and managers. We review current research on the three main decisions that shape the corporate information environment in capital market settings: (1) managers' voluntary disclosure decisions, (2) disclosures mandated by regulators, and (3) reporting decisions by analysts. We conclude that, in the last ten years, research has generated several useful insights. Despite this progress, we call for researchers to consider interdependencies between the various decisions that shape the corporate information environment and suggest new and interesting issues for researchers to address. All rights reserved, Elsevier The corporate information environment develops endogenously as a consequence of information asymmetries and agency problems between investors, entrepreneurs, and managers. We review current research on the three main decisions that shape the corporate information environment in capital market settings: (1) managers' voluntary disclosure decisions, (2) disclosures mandated by regulators, and (3) reporting decisions by analysts. We conclude that, in the last ten years, research has generated several useful insights. Despite this progress, we call for researchers to consider interdependencies between the various decisions that shape the corporate information environment and suggest new and interesting issues for researchers to address. [PUBLICATION ABSTRACT] The corporate information environment develops endogenously as a consequence of information asymmetries and agency problems between investors, entrepreneurs, and managers. We review current research on the three main decisions that shape the corporate information environment in capital market settings: (1) managers’ voluntary disclosure decisions, (2) disclosures mandated by regulators, and (3) reporting decisions by analysts. We conclude that, in the last ten years, research has generated several useful insights. Despite this progress, we call for researchers to consider interdependencies between the various decisions that shape the corporate information environment and suggest new and interesting issues for researchers to address.
Author	Lys, Thomas Z. Walther, Beverly R. Cohen, Daniel A. Beyer, Anne
Author_xml	– sequence: 1 givenname: Anne surname: Beyer fullname: Beyer, Anne email: abeyer@stanford.edu organization: Stanford University, Stanford, CA 94305-7211, United States – sequence: 2 givenname: Daniel A. surname: Cohen fullname: Cohen, Daniel A. email: dcohen@utdallas.edu organization: University of Texas at Dallas, Richardson, TX 75080-0321, United States – sequence: 3 givenname: Thomas Z. surname: Lys fullname: Lys, Thomas Z. email: tlys@kellogg.northwestern.edu organization: Northwestern University, Evanston, IL 60208-2002, United States – sequence: 4 givenname: Beverly R. surname: Walther fullname: Walther, Beverly R. email: bwalther@kellogg.northwestern.edu organization: Northwestern University, Evanston, IL 60208-2002, United States
BackLink	http://econpapers.repec.org/article/eeejaecon/v_3a50_3ay_3a2010_3ai_3a2-3_3ap_3a296-343.htm$$DView record in RePEc
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Snippet	The corporate information environment develops endogenously as a consequence of information asymmetries and agency problems between investors, entrepreneurs,...
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SubjectTerms	Accounting methods Accounting standards Agency theory Analysts Business accounting Capital markets Corporate finance Decision making Disclosure Financial accounting Financial regulation Financial reporting Information Information environment Information environment Voluntary disclosures Mandatory disclosures Regulation Analysts Mandatory disclosures Regulation Review articles Studies U.S.A Voluntary disclosures
Title	The financial reporting environment: Review of the recent literature
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