Using a Disclosure Index Instrument to Quantify Attributes of Corporate Disclosure / Omaima Hassan.

Format:

Book

Author/Creator:

Hassan, Omaima, author.

Language:

English

Subjects (All):

Analysis of variance.

Business--Research--Case studies.

Business.

Physical Description:

1 online resource

Place of Publication:

London : SAGE Publications Ltd, 2025.

Summary:

Corporate disclosure is a theoretical concept that cannot be measured directly. However, the literature provides two approaches to measure it. The first approach investigates actual information disclosure and tries to operationalize the concept of disclosure into its main attributes such as quantity and quality. The second approach relies on the fact that corporate disclosure is an unobservable variable and uses some observable variables to proxy for it such as firm size. Each approach has its advantages and disadvantages. Also, the choice of research philosophy affects how a researcher approaches and measures corporate disclosure. As a positivist, I approach corporate disclosure as an objective and measurable phenomenon that has identifiable causes and consequences. I measured attributes of corporate disclosure using the first approach, mainly a disclosure index method, whether self-constructed or developed by a third party. I have made extensive use of the disclosure index method in my doctorate project and several publications. In this Case Study, I explain what a disclosure index is, the different variations of a disclosure index, how to develop a disclosure index for your study using examples from my research, and how to test its reliability and validity. The purpose is to help readers develop their own disclosure indices for their research.

Notes:

Description based on publisher supplied metadata and other sources.

ISBN:

1-03-621488-5

9781036214883

OCLC:

1523169855