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Conclusions

Chapter
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Part of the Contributions to Management Science book series (MANAGEMENT SC.)

Abstract

This manuscript explored the evolution of corporate disclosure. In this chapter, the authors retrace the theoretical and empirical approaches used in this book. It comprehensively shows the research questions investigated and the related results. Furthermore, it discusses the implications for a large audience including academics, managers, preparers, users, and standard setters. This chapter further illustrates a number of limitations encountered in the study and provides numerous avenues for future research. The authors encourage the advancement of the research in this domain by adopting multiple research methods for which a multidisciplinary approach is highly recommended.

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© Springer Nature Switzerland AG 2020

Authors and Affiliations

  1. 1.Department of AccountingMonash UniversityCaulfield East - MelbourneAustralia
  2. 2.Department of Economics and ManagementUniversity of PisaPisaItaly

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