A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual Reports

Journal of accounting research, 2015-12, Vol.53 (5), p.1017-1054 [Peer Reviewed Journal]

2015 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2015 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12094 ;CODEN: JACRBR

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