2024
DOI: 10.2308/tar-2022-0078
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The Decision-Usefulness of ASC 606 Revenue Disaggregation

Lisa A. Hinson,
Gabriel P. Pündrich,
Mark Zakota

Abstract: The disclosure requirements of ASC 606 significantly expanded the volume and granularity of revenue information. However, because of the significant judgment associated with the standard, it is unclear whether the new disclosures increased the decision-usefulness of financial reports. To shed light on this question, we investigate the revenue disaggregation requirements of ASC 606. These requirements had significant disclosure consequences, illustrated by an over two-fold increase in the median number of reven… Show more

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Cited by 6 publications
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