A Succinct Survey of Financial and Nonfinancial Disclosure Quality: Definition, Classification and Analysis

Abstract

This paper mainly introduces different measures of disclosure quality, pivotal to know what the quality is, what the characteristics of good information quality are and how prior studies measure disclosure quality as to choose the suitable and appropriate approach sheathing for your research. Besides, because different measures have different strengths and weaknesses, and merits and flaws, thus, this paper can let us latch strengths and weaknesses of each approach in order to mitigate these weaknesses.