The Information Content of Discretionary Disaggregation

I examine the information content embedded in firms' decision to disaggregate financial statement line items. I find that the level of disaggregation predicts both current and future performance. I also find that significant changes in discretionary disaggregation are indicative of weak fundame...

Πλήρης περιγραφή

Λεπτομέρειες βιβλιογραφικής εγγραφής
Κύριος συγγραφέας: Anderson, Samuel S.
Άλλοι συγγραφείς: So, Eric C.
Μορφή: Thesis
Έκδοση: Massachusetts Institute of Technology 2022
Διαθέσιμο Online:https://hdl.handle.net/1721.1/143260