articleJournal of Accounting and EconomicsSep 19, 2016Closed access

Guiding through the Fog: Financial statement complexity and voluntary disclosure

WRWayne R. GuayDSDelphine SamuelsDJDaniel J. Taylor

University of Pennsylvania

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Abstract

No abstract available for this paper.

Citation impact

643
total citations
FWCI
107.73
Percentile
100%
References
83
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Authors

3

Topics & keywords

Topics
Keywords
  • Voluntary disclosure
  • Financial statement
  • Business
  • Accounting
  • Earnings
  • Turnover
  • Affect (linguistics)
  • Market liquidity
UN Sustainable Development Goals
  • No poverty
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