...Joseph A. Johnston; Kenneth J. Reichelt; Pradeep Sapkota ABSTRACT We develop a measure of disclosure quality using disaggregation of financial statement items from the Form 10-K XBRL filing. Our measure (ITEMS) extends Chen, Miao, and Shevlin’s (2015) DQ measure and is distinct...

...Andrea Seaton Kelton; Uday S. Murthy ABSTRACT Despite recent advances in Internet reporting technologies and calls for the increased reporting of disaggregated financial information, extant accounting research has not examined the potential positive and negative effects of providing disaggregated...