CORPORATE DISCLOSURE: A DEDUCTIVE APPROACH TO LITERATURE

The aim of this study is to evaluate and review existing literature on corporate disclosure, it is an anthology of the existing literature on corporate disclosure with a view to identifying the gaps to which future empirical inquiry may be directed within the Nigerian context. The paper discusses the concept of disclosure as appraised by different authors. This review is initiated with a working definition of disclosure. A series of reviews of studies from the database of research Gate and Emerald was carried out. In addition, the review considered the prejudice in which corporate disclosure differ between developed and the emerging economies. The study revealed a mixed findings on the determinants of corporate disclosure. This suggests that the factors determining corporate disclosure are not fixed, and vary from one jurisdiction to another. The study has also deduced from the theories of corporate disclosure research and suggests a unified theory that amalgamates the existing theories; and that which will be amenable to the ever-changing reporting environment.