Insights from 100 Years of The Accounting Review : An External Reporting Perspective
回顾《会计评论》百年间外部报告研究，前40年关注会计准则，随后45年聚焦实证研究，近15年可持续发展报告兴起，并展望未来研究方向。
ABSTRACT Publications on external reporting have played an important role in the first 100 years of The Accounting Review. The first 40 years featured publications prescribing desirable financial accounting principles. The next 45 years featured archival empirical research focusing on managers’ financial accounting choices and the use of financial accounting information by capital market participants. The most recent 15 years have been characterized by growth in research on sustainability reporting. I briefly summarize this research and propose opportunities for future research. Data Availability: Data are publicly available from sources indicated in the text.