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The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure

dc.contributor.authorMiller, Gregory S.en_US
dc.contributor.authorSkinner, Douglas J.en_US
dc.date.accessioned2015-05-04T20:37:19Z
dc.date.available2016-07-05T17:27:59Zen
dc.date.issued2015-05en_US
dc.identifier.citationMiller, Gregory S. ; Skinner, Douglas J. (2015). "The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure." Journal of Accounting Research 53(2): 221-239.en_US
dc.identifier.issn0021-8456en_US
dc.identifier.issn1475-679Xen_US
dc.identifier.urihttps://hdl.handle.net/2027.42/111274
dc.description.abstractRecent changes in technology and the media are causing significant changes in how capital markets assimilate and respond to information. We identify important themes in the disclosure literature and use this as a framework to discuss the conference papers that appear in this volume. These papers examine how managers’ disclosure practices are being affected by changes in technology, the media, and capital markets. While this work makes important progress, we discuss how continuing technological change and the emergence of new forms of media offer further opportunities for research on the role of disclosure in capital markets.en_US
dc.publisherMartinus Nijhoffen_US
dc.publisherWiley Periodicals, Inc.en_US
dc.subject.otherconference callsen_US
dc.subject.otherdisclosureen_US
dc.subject.othermediaen_US
dc.subject.otherM41en_US
dc.subject.otherG14en_US
dc.titleThe Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosureen_US
dc.typeArticleen_US
dc.rights.robotsIndexNoFollowen_US
dc.subject.hlbsecondlevelBusiness (General)en_US
dc.subject.hlbtoplevelBusinessen_US
dc.description.peerreviewedPeer Revieweden_US
dc.description.bitstreamurlhttp://deepblue.lib.umich.edu/bitstream/2027.42/111274/1/joar12075.pdf
dc.identifier.doi10.1111/1475-679X.12075en_US
dc.identifier.sourceJournal of Accounting Researchen_US
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dc.owningcollnameInterdisciplinary and Peer-Reviewed


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