Researchers have constructed a new measure of disclosure qualitycalled disaggregation quality (DQ)based on the level of disaggregation
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Researchers have constructed a new measure of disclosure quality—called disaggregation quality (DQ)—based on the level of disaggregation of financial data items in a firm’s annual reports (Journal of Accounting Research, December 2015). Quantitative DQ values were computed for each of 125,873 firms that had annual balance sheet data from 1973 to 2011 reported on Compustat. One objective is to describe the distribution of the DQ values for firms reported on Compustat.
a. What is the experimental unit for this study?
b. What is the variable measured in this study?
c. Are the data collected from a designed experiment or an observational study? Explain.
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a The experimental unit is a firm that had annu...View the full answer
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Related Book For 
Statistics For Business And Economics
ISBN: 9780136855354
14th Edition
Authors: James T. McClave, P. George Benson, Terry T Sincich
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