We thank the Editor and two anonymous referees for many helpful comments and suggestions. We also appreciate the comments and suggestions we received from Anil Arya, Qi Chen, Maqbool Dada, Christian Dahl, Dick Dietrich, John Fellingham, Frank Gigler, Jon Glover, Rao Kadiyala, Chandra Kanodia, Mike Kirschenheiter, Pierre Liang, Haresh Sapra, Timothy Shields, Philip Stocken, Siew Hong Teoh, Raghu Venugopalan and participants at The Ohio State University Accounting workshop, the 2005 Chicago–Minnesota Accounting Theory Conference, the 2006 American Accounting Association meetings and Anne Beyer (our discussant). Finally, we gratefully acknowledge the financial support provided by the Krannert Graduate School of Management and Purdue University.
Financial Reporting and Supplemental Voluntary Disclosures
Version of Record online: 28 SEP 2007
Journal of Accounting Research
Volume 45, Issue 5, pages 885–913, December 2007
How to Cite
BAGNOLI, M. and WATTS, S. G. (2007), Financial Reporting and Supplemental Voluntary Disclosures. Journal of Accounting Research, 45: 885–913. doi: 10.1111/j.1475-679X.2007.00258.x
- Issue online: 28 SEP 2007
- Version of Record online: 28 SEP 2007
- Received 6 January 2006; accepted 13 August 2007
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