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

2015/02/24 by Gregory S. Miller, GREGORY S. MILLER, Douglas J. Skinner +1 · 523 citations
Business, Management and Accounting · Economics, Econometrics and Finance · Engineering · #Accounting #Auditing, Earnings Management, Governance #Business #Capital (architecture) #Capital market #Corporate Finance and Governance #Economics #Engineering #Finance #Financial Markets and Investment Strategies #Marketing #Political science #Public relations #Technological change #Work (physics)

paper · open access · doi:10.1111/1475-679x.12075

published in Journal of Accounting Research 53(2), 221-239 (Wiley)

openalex publication_date 2015/02/24 · openalex created_date 2025/10/10 · openalex updated_date 2026/08/04

Abstract

ABSTRACT Recent 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.

Citations

• What Drives Media Slant? Evidence From U.S. Daily Newspapers
• The Press as a Watchdog for Accounting Fraud

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• COVID-19 pandemic and capital markets: the role of government responses. [europepmc]
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