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Measuring Disaggregation Quality

63 Pages Posted: 19 Feb 2018 Last revised: 11 Jun 2021

See all articles by Ryan Casey

Ryan Casey

University of Denver

Feng Gao

Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick

Michael Kirschenheiter

College of Business Administration University of Illinois at Chicago

Siyi Li

California State University, Fullerton - Department of Accounting

Shail Pandit

University of Illinois at Chicago; University of Illinois at Chicago

Date Written: April 18, 2019

Abstract

We build a modified measure of disaggregation quality (MDQ) based on the disaggregation quality (DQ) measure from Chen, Miao, and Shevlin (2015). Both are parsimonious measures of disclosure quality in the annual report that can be constructed as the percentage of non-missing financial statement items in Compustat. However, we take additional screening steps to minimize counting errors by resolving missing values through accommodating GAAP changes over time and using a more comprehensive set of accounting equations from Casey et al. (2016). Consequently, MDQ relates more consistently to information quality proxies than DQ does, in pooled regression, across subsamples, and for various sample periods.

Keywords: Financial reporting quality; disclosure quality; disaggregation; financial statement articulation; Compustat; annual report

JEL Classification: M41; D83

Suggested Citation

Casey, Ryan J. and Gao, Feng and Kirschenheiter, Michael and Li, Siyi and Pandit, Shailendra and Pandit, Shailendra, Measuring Disaggregation Quality (April 18, 2019). Available at SSRN: https://ssrn.com/abstract=3126504 or http://dx.doi.org/10.2139/ssrn.3126504

Ryan J. Casey

University of Denver ( email )

2101 South University
Boulevard, Suite 355
Denver, CO 80208-8921
United States
(303) 871-7695 (Phone)

Feng Gao

Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick ( email )

Janice H. Levin Bldg., Room 121
94 Rockafeller Road
Piscataway, NJ 08854-8054
United States

Michael Kirschenheiter

College of Business Administration University of Illinois at Chicago ( email )

601 South Morgan Street
11th Floor
Chicago, IL 60607
United States
312.996-2284 (Phone)
312.996-4520 (Fax)

Siyi Li (Contact Author)

California State University, Fullerton - Department of Accounting ( email )

P.O. Box 34080
Fullerton, CA 92834-6848
United States

Shailendra Pandit

University of Illinois at Chicago ( email )

601 South Morgan Street
2323 University Hall
Chicago, IL 60607
United States
(312) 355-1331 (Phone)
(312) 996-4520 (Fax)

HOME PAGE: http://business.uic.edu/faculty/shailendra-shail-pandit

University of Illinois at Chicago ( email )

601 South Morgan Street
University Hall, Room 2303
Chicago, IL 60607
United States
(312) 355-1331 (Phone)
(312) 996-4520 (Fax)

HOME PAGE: http://business.uic.edu/faculty/shailendra-shail-pandit

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