Guthrie and Mathews (1985) suggest that quality of the
evidence can be assessed by, first, the type of statements made (quantitative, financial
or other numeric, or declarative) and, second, the type of news conveyed by the
statements (whether the events reflect well, badly or neutrally on the reporting entity).
Gilkison and KPMG (1999) also distinguished evidence between monetary,
non-monetary and declarative disclosure. Guthrie (1982), Gray et al. (1995b) and
Hackston and Milne (1996) replicated previous studies by distinguishing evidence
between monetary, non-monetary and declarative disclosures. By using this
nomenclature the Thai results can be compared and contrasted with various
countries surveyed.