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1-2 of 2
Keywords: disaggregation
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Journal Articles
Amanda M. Convery, Mary S. Hill, Maria I. Vulcheva, Daniel D. Wangerin, Donal Byard, Shannon Garavaglia, Kurt H. Gee, Ole-Kristian Hope, Phillip C. Stocken
Journal:
Journal of Financial Reporting
Journal of Financial Reporting (2024) 9 (2): 1–15.
Published: 01 November 2024
... Committee with responding to requests for comment from standard setters on issues related to financial reporting. The Committee is pleased to respond to proposed disclosure amendments in the FASB’s Exposure Draft, Disaggregation of Income Statement Expenses. The proposed disclosures in the Exposure...
Journal Articles
Journal:
Journal of Financial Reporting
Journal of Financial Reporting (2019) 4 (1): 157–171.
Published: 01 March 2019
...Shana M. Clor-Proell; D. Eric Hirst; Lisa Koonce; Nicholas Seybert ABSTRACT Firms often issue disaggregated earnings forecasts, and prior research reveals benefits to doing so. However, we hypothesize and experimentally find that the benefits of disaggregated forecasts do not necessarily carry...