A New Measure Of Disclosure Quality: The Level Of Disaggregation Of Accounting Data In Annual Reports

A New Measure Of Disclosure Quality: The Level Of Disaggregation Of Accounting Data In Annual Reports

Shuping Chen

University of Texas at Austin – Red McCombs School of Business

Bin Miao

National University of Singapore

Terry J. Shevlin

University of California-Irvine

August 26, 2015

Abstract:

We construct a new, parsimonious, measure of disclosure quality – disaggregation quality (DQ) – and offer validation tests. DQ captures the level of disaggregation of accounting data...

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