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Keywords: disclosure quality
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Journal Articles
The Accounting Review (2021) 96 (6): 361–396.
Published: 01 November 2021
...Shiwon Song ABSTRACT I examine a fundamental determinant of disclosure quality: how underlying data are disaggregated. For this, I create a measure of industry disaggregation, which is the extent to which segment disclosures are disaggregated based on underlying industries. To identify underlying...
Includes: Supplementary data
Journal Articles
The Accounting Review (2018) 93 (1): 259–287.
Published: 01 January 2018
... by Elaine G. Mauldin, under the Senior Editorship of Mark L. DeFond. August 2014 April 2017 2018 accounting complexity XBRL disclosure quality financial reporting quality misstatements internal controls audit fees accruals Standard setters and regulators recognize...
Includes: Supplementary data
Journal Articles
The Accounting Review (2013) 88 (6): 1875–1908.
Published: 01 November 2013
... who use SEC comment letters to assess disclosure quality and reporting compliance, and to managers and other stakeholders impacted by costs associated with the SEC's review process. Data Availability All data used in the study are publicly available from the sources cited in the text...