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Journal articles (2013), Accountancy, pp. 74-75

Too Much of a Good Thing?

JENY Anne

Dubious corporate tax arrangements have prompted the call for more disclosure, but is it out of control? While some argue in favor of more regulation and more detailed reporting, others believe that the sheer volume of reports drowns out important information. In general, past empirical disclosure literature has suggested that more disclosure is good for users. But there is also evidence that it is possible to have too much disclosure, which may confuse users.

JENY, A. (2013). Too Much of a Good Thing? Accountancy, pp. 74-75.