von Alberti‐Alhtaybat, Larissa; Hutaibat, Khaled; … - In: Journal of Financial Reporting and Accounting 10 (2012) 1, pp. 73-94
Purpose – The purpose of this paper is to map corporate disclosure theories as a step towards filling a gap in the theoretical background for corporate disclosure research. The purpose of the map is to encompass a range of particular theories relating to corporate disclosure and to demonstrate...
