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Shiwon Song
Assistant Professor of Accounting and Control
Keywords
JEL Classification: D89; G14; M41; M48; Disclosure Quality; Segment Reporting; Disaggregation; Comparability; Information-Processing Costs; Textual Analysis; Machine Learning; Industries; Analysts; Information Transfers
Journal Article
Song S. (2021). The Informational Value of Segment Data Disaggregated by Underlying Industry: Evidence From the Textual Features of Business Descriptions The Accounting Review, 96(6), pp. 361-396.
The author examines a fundamental determinant of disclosure quality: how underlying data are disaggregated. For this, the author creates a measure of industry disaggregation, which is the extent to which segment disclosures are disaggregated based on underlying industries.