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Keywords: disaggregation
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Journal Articles
Journal of Information Systems 1–29.
Published: 24 October 2023
...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...
Journal Articles