Qualitative Approach to Study Business Disclosures: A Content Analysis Perspective.

The main purpose of this article is to present various qualitative aspects, issues and methodologies that have been involved in accounting and disclosure research, specifically, matching to the current research trend. This article outlines various key principles and issues involved in qualitative approach to undertake research based on business disclosures. As a result, the study outlines the main issues involved in disclosure research in an illustrative way by considering principles, procedures to be followed in employing qualitative approach. As an illustrative qualitative approach to analyse business disclosures, the study will help scholars make an informed choice when selecting a qualitative approach for their study. The article demonstrates the potential of content analysis technique in business disclosure research by employing various illustrative examples that are related to current research. [ABSTRACT FROM AUTHOR]