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Journal articles on the topic 'Disaggregated'

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Author: Grafiati

Published: 10 December 2022

Last updated: 29 January 2023

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1

Clor-Proell, Shana M., D. Eric Hirst, Lisa Koonce, and Nicholas Seybert. "How Disaggregated Forecasts Influence Investor Response to Subsequent Earnings Announcements." Journal of Financial Reporting 4, no. 1 (March 2019): 157–71. http://dx.doi.org/10.2308/jfir-52362.

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Firms often issue disaggregated earnings forecasts, and prior research reveals benefits to doing so. However, we hypothesize and experimentally find that the benefits of disaggregated forecasts do not necessarily carry over to the time of actual earnings announcements. Rather, disaggregated forecasts create multiple points of possible comparison between the forecast and the subsequent earnings announcement. Thus, when firms disaggregate forecasts and subsequently release disaggregated actual earnings numbers, investors reward firms that beat those multiple benchmarks, but punish firms that miss those multiple benchmarks. Thus, we show that issuing a disaggregated earnings forecast to achieve the associated benefits can backfire after the announcement of actual earnings. Our results have implications for researchers and firm managers. Data Availability: Contact the authors.

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Autrey, Romana L., Shane S. Dikolli, and D. Paul Newman. "Performance Measure Aggregation, Career Incentives, and Explicit Incentives." Journal of Management Accounting Research 22, no. 1 (January 1, 2010): 115–31. http://dx.doi.org/10.2308/jmar.2010.22.1.115.

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ABSTRACT: We examine a setting in which managers have differential career concerns and firm performance is publicly observed using disaggregated measures that are incrementally informative but costly to contract upon. In such a setting, when do firms contract on aggregated rather than disaggregated performance measures? We show that at intermediate levels of managerial career concerns contracting on an aggregate measure can be welfare-enhancing. In this case, the net cost of both contracting directly on an aggregate measure and exploiting career incentives based on disaggregated measures is smaller than the cost of contracting directly on disaggregate measures. Our findings also imply that detailed performance disclosures will be accompanied by lower incentive weights based on aggregate performance when career incentives mitigate distortions caused by aggregation. Further, if performance measures become noisier due to transient shocks, we find that contractual incentive weights on aggregate performance can be either increasing or decreasing, depending on the magnitude of a manager’s career incentives.

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3

ISLAM, SHAHIDUL. "Age and Education Effects in the First Demographic Dividend of Bangladesh: A Decomposition Analysis." Bangladesh Development Studies XLII, no. 4 (March 21, 2021): 51–82. http://dx.doi.org/10.57138/jvby4225.

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The paper attempts to examine the economic effect of changing age structure in Bangladesh in the demographic dividend while being cautious of aggregation bias. One of the major contributions of this paper to the estimation of the demographic dividend literature is its use of a disaggregated dataset to produce a representative estimation of demographic dividend and compare among different education groups. The findings of the paper shed light on the debate on the sources of the first demographic dividend—whether this dividend comes from a pure age structure factor or represents an education dividend. When the economic profiles are disaggregated by levels of education, the Economic Support Ratio (ESR) decreases compared to the estimates when it only classified by ages. After estimating the first demographic dividend, the paper disaggregates the dividend into education effect and age effect using the Das Gupta decomposition technique. Results show that the size of the dividend is driven largely by age effects, while the education effect has been negative in Bangladesh for the past decades. The negative education effect indicates the aggregation bias in the estimates of support ratio if data is not disaggregated at that level.

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Vroman, Wayne, John M. Abowd, and Gary Burtless. "Disaggregated Wage Developments." Brookings Papers on Economic Activity 1988, no. 1 (1988): 313. http://dx.doi.org/10.2307/2534429.

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5

Beyer, Brooke D., Donald R. Herrmann, and Eric T. Rapley. "Disaggregated Capital Expenditures." Accounting Horizons 33, no. 4 (June 1, 2019): 77–93. http://dx.doi.org/10.2308/acch-52475.

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SYNOPSIS Financial analysts and accounting regulators encourage companies to disclose the disaggregation of total capital expenditures (CAPX) into the portion for sustaining current performance (maintenance CAPX [MCAPX]) and the portion for pursuing additional opportunities (growth CAPX [GCAPX]). Using a hand-collected sample of voluntary disclosures, we document that traditional estimates of disaggregated CAPX components, using currently required financial statement disclosures, are inadequate proxies for actual (disclosed) values of MCAPX and GCAPX. Specifically, we find that estimation errors for disaggregated variables are associated with future financial performance (i.e., changes in sales and earnings), suggesting that disaggregated disclosure information is potentially useful in forecasting. We also find that these estimation errors are associated with analyst forecast revisions of sales and earnings per share, consistent with analysts incorporating disaggregated CAPX information into their forecasts. Our results provide evidence that disaggregated CAPX disclosures are superior to currently required aggregate CAPX disclosure for forecasting firms' financial performance.

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6

Shang, Songhao. "Temporal disaggregation of time series based on accumulated and inverse accumulated generating operations and interpolation method." Grey Systems: Theory and Application 5, no. 1 (February 2, 2015): 54–61. http://dx.doi.org/10.1108/gs-11-2014-0041.

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Purpose – The purpose of this paper is to propose a new temporal disaggregation method for time series based on the accumulated and inverse accumulated generating operations in grey modeling and the interpolation method. Design/methodology/approach – This disaggregation method includes three main steps, including accumulation, interpolation, and differentiation (AID). First, a low frequency flow series is transformed to the corresponding stock series through accumulated generating operation. Then, values of the stock series at unobserved time is estimated through appropriate interpolation method. And finally, the disaggregated stock series is transformed back to high frequency flow series through inverse accumulated generating operation. Findings – The AID method is tested with a sales series. Results shows that the disaggregated sales data are satisfactory and reliable compared with the original data and disaggregated data using a time series model. The AID method is applicable to both long time series and grey series with insufficient information. Practical implications – The AID method can be easily used to disaggregate low frequency flow series. Originality/value – The AID method is a combination of grey modeling technique and interpolation method. Compared with other disaggregation methods, the AID method is simple, and does not require auxiliary information or plausible minimizing criterion required by other disaggregation methods.

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7

Burke, Qing L., Terry D. Warfield, and Matthew M. Wieland. "Value Relevance of Disaggregated Information: An Examination of the Rate and Volume Analysis of Bank Net Interest Income." Accounting Horizons 34, no. 1 (October 1, 2019): 19–43. http://dx.doi.org/10.2308/acch-52637.

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SYNOPSIS A potentially important form of financial information disaggregation is to segregate the change in an income measure into its underlying performance drivers. In this study, we perform a comprehensive analysis of the usefulness of such disaggregation to investors. We utilize the volume and rate analysis in banks' 10-K filings, in which banks disaggregate annual changes in net interest income into changes in the balances (“volume variance”) and changes in the rates (“rate variance”) of assets and liabilities. We document that volume and rate variances are associated with bank characteristics, including market power, funding sources, and credit risk. We find volume and rate variances are predictive of future net interest income and are positively associated with stock returns and prices, suggesting the disaggregated information is value relevant. Our study informs regulators and users by showing that disaggregated information along volume and rate dimensions has predictive and confirmatory value.

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8

Hawkes, Sarah, Athena Pantazis, Anna Purdie, Abhishek Gautam, Sylvia Kiwuwa-Muyingo, Kent Buse, Sonja Tanaka, Kakoli Borkotoky, Sneha Sharma, and Ravi Verma. "Sex-disaggregated data matters: tracking the impact of COVID-19 on the health of women and men." Economia Politica 39, no. 1 (January 20, 2022): 55–73. http://dx.doi.org/10.1007/s40888-021-00254-4.

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AbstractSex and gender matter to health outcomes, but despite repeated commitments to sex-disaggregate data in health policies and programmes, a persistent and substantial absence of such data remains especially in lower-income countries. This represents a missed opportunity for monitoring and identifying gender-responsive, evidence-informed solutions to address a key driver of the pandemic. In this paper we review the availability of national sex-disaggregated surveillance data on COVID-19 and examine trends on the testing-to-outcome pathway. We further analyse the availability of data according to the economic status of the country and investigate the determinants of sex differences, including the national gender inequality status (according to a global index) in each country. Results are drawn from 18 months of global data collection from over 200 countries. We find differences in COVID-19 prevention behaviours and illness outcomes by sex, with lower uptake of vaccination and testing plus an elevated risk of severe disease and death among men. Supporting and maintaining the collection, collation, interpretation and presentation of sex-disaggregated data requires commitment and resources at subnational, national and global levels, but provides an opportunity for identifying and taking gender-responsive action on health inequities. As a first step the global health community should recognise, value and support the importance of sex-disaggregated data for identifying and tackling an inequitable pandemic.

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9

Gifre, Lluís, Jose-Luis Izquierdo-Zaragoza, Marc Ruiz, and Luis Velasco. "Autonomic Disaggregated Multilayer Networking." Journal of Optical Communications and Networking 10, no. 5 (April 5, 2018): 482. http://dx.doi.org/10.1364/jocn.10.000482.

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10

Fischer, Christoph. "PPP: a disaggregated view." Applied Financial Economics 16, no. 1-2 (January 2006): 93–108. http://dx.doi.org/10.1080/09603100500389218.

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11

Whitten, Gregory W. "Disaggregated trade and disaggregated currency unions: a ranking of common currency effects." Agricultural Economics 47, no. 6 (August 22, 2016): 661–70. http://dx.doi.org/10.1111/agec.12263.

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12

Gagnon, P., A. N. Rousseau, A. Mailhot, and D. Caya. "Spatial Disaggregation of Mean Areal Rainfall Using Gibbs Sampling." Journal of Hydrometeorology 13, no. 1 (February 1, 2012): 324–37. http://dx.doi.org/10.1175/jhm-d-11-034.1.

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Abstract Precipitation has a high spatial variability, and thus some modeling applications require high-resolution data (<10 km). Unfortunately, in some cases, such as meteorological forecasts and future regional climate projections, only spatial averages over large areas are available. While some attention has been given to the disaggregation of mean areal precipitation estimates, the computation of a disaggregated field with a realistic spatial structure remains a difficult task. This paper describes the development of a statistical disaggregation model based on Gibbs sampling. The model disaggregates 45.6-km-resolution rainfall fields to grids with pixel sizes ranging from 3.8 to 22.8 km. The model is conceptually simple, as the algorithm is straightforward to compute with only a few parameters to estimate. The rainfall depth at each grid pixel is related to the depths of the neighboring pixels, while the spatial variability is related to the convective available potential energy (CAPE) field. The model is developed using daily rainfall data over a 40 000-km2 area located in the southeastern United States. Four-kilometer-resolution rainfall estimates obtained from NCEP’s stage IV analysis were used to estimate the model parameters (2002–04) and as a reference to validate the disaggregated fields (2005/06). Results show that the model accurately simulates rainfall depths and the spatial structure of the observed field. Because the model has low computational requirements, an ensemble of disaggregated data series can be generated.

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13

Margo, Robert A. "Employment and Unemployment in the 1930s." Journal of Economic Perspectives 7, no. 2 (May 1, 1993): 41–59. http://dx.doi.org/10.1257/jep.7.2.41.

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Recent research on labor markets in the 1930s has shifted attention from aggregate to disaggregate time series and towards microeconomic evidence. The paper begins by reviewing the conventional statistics of the United States labor market during the Great Depression and the paradigms to explain them. It then turns to recent studies of employment and unemployment using disaggregated data of various types. The paper concludes with discussions of research on other aspects of labor markets in the 1930s and on a promising source of microdata for future work.

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14

Cox, Adam B. "Partisan Gerrymandering and Disaggregated Redistricting." Supreme Court Review 2004 (January 2004): 409–51. http://dx.doi.org/10.1086/scr.2004.3536974.

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15

Iversen, Edwin S. "Spatially Disaggregated Real Estate Indices." Journal of Business & Economic Statistics 19, no. 3 (July 2001): 341–57. http://dx.doi.org/10.1198/073500101681019990.

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16

Cao, Wenqi, and Ling Liu. "Hierarchical Orchestration of Disaggregated Memory." IEEE Transactions on Computers 69, no. 6 (June 1, 2020): 844–55. http://dx.doi.org/10.1109/tc.2020.2968525.

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17

Hisnanick, John J., and Ben L. Kyer. "Assessing a disaggregated energy input." Energy Economics 17, no. 2 (April 1995): 125–32. http://dx.doi.org/10.1016/0140-9883(95)00008-i.

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18

Yang, Hongming, and Ashish Pandharipande. "Disaggregated Daylight–Artificial Light Sensing." IEEE Sensors Journal 12, no. 12 (December 2012): 3438–45. http://dx.doi.org/10.1109/jsen.2012.2210704.

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19

Lau, Yeng Wai. "Aggregated or disaggregated information first?" Journal of Business Research 67, no. 11 (November 2014): 2376–84. http://dx.doi.org/10.1016/j.jbusres.2014.02.003.

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20

Schneider, J. M., J. D. Garbrecht, and D. A. Unger. "A Heuristic Method for Time Disaggregation of Seasonal Climate Forecasts." Weather and Forecasting 20, no. 2 (April 1, 2005): 212–21. http://dx.doi.org/10.1175/waf839.1.

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Abstract To be immediately useful in practical applications that employ daily weather generators, seasonal climate forecasts issued for overlapping 3-month periods need to be disaggregated into a sequence of 1-month forecasts. Direct linear algebraic approaches to disaggregation produce physically unrealistic sequences of monthly forecasts. As an alternative, a heuristic method has been developed to disaggregate the NOAA/Climate Prediction Center (CPC) probability of exceedance seasonal precipitation forecasts, and tested on observed precipitation data for 1971–2000 for the 102 forecast divisions covering the contiguous United States. This simple method produces monthly values that replicate the direction and amplitude of variations on the 3-month time scale, and approach the amplitude of variations on the 1-month scale, without any unrealistic behavior. Root-mean-square errors between the disaggregated values and the actual precipitation over the 30-yr test period and all forecast divisions averaged 0.94 in., which is 39% of the mean monthly precipitation, and 58% of the monthly standard deviation. This method performs equally well across widely different precipitation regimes and does a reasonable job reproducing the sudden onset of strong seasonal variations such as the southwest U.S. monsoon.

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Adams, Ingrid K. Richards, Chizimuzo T. C. Okoli, Akilah Dulin Keita, Ana Maria Linares, Keiko Tanaka, Joshua R. Polanin, and Annie Koempel. "Breastfeeding Practices among Native Hawaiians and Pacific Islanders." Journal of Obesity 2016 (2016): 1–9. http://dx.doi.org/10.1155/2016/2489021.

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Background. Breastfeeding is associated with a decreased risk of obesity in the early and adult years. Native Hawaiians and Pacific Islanders (NHPI) experience high rates of obesity which is often obfuscated with aggregated data. Using disaggregated data, we examined breastfeeding practices among NHPI.Methods. Seven databases and reference lists were searched. Two independent researchers extracted relevant studies based on predetermined criteria. Nine studies met our inclusion criteria and a meta-analysis was conducted using random-effects, inverse-various weighted models.Results. Few studies disaggregated NHPI populations when examining breastfeeding practices. Most studies were cross-sectional and our search yielded no randomized or quasirandomized control trials. The results of the meta-analysis indicated that 46.5% NHPI women initiated breastfeeding with 40.8% breastfeeding exclusively. These pooled analyses show that NHPI breastfeeding practices are below the recommended national and international goals and guidelines.Conclusion. Breastfeeding practices among NHPI are heterogeneous and critical disparities exist among certain NHPI subgroups and additional research needs to be conducted to determine the reasons for the disparity. Future studies should work to disaggregate data for NHPI and the various subpopulations. Multicomponent, multilevel strategies are needed to support breastfeeding practices among NHPI.

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Bindhu, V. M., and B. Narasimhan. "A Spatio-temporal disaggregation method to derive time series of Normalized Difference Vegetation Index and Land Surface Temperature at fine spatial resolution." ISPRS - International Archives of the Photogrammetry, Remote Sensing and Spatial Information Sciences XL-8 (December 23, 2014): 1397–401. http://dx.doi.org/10.5194/isprsarchives-xl-8-1397-2014.

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Estimation of evapotranspiration (ET) from remote sensing based energy balance models have evolved as a promising tool in the field of water resources management. Performance of energy balance models and reliability of ET estimates is decided by the availability of remote sensing data at high spatial and temporal resolutions. However huge tradeoff in the spatial and temporal resolution of satellite images act as major constraints in deriving ET at fine spatial and temporal resolution using remote sensing based energy balance models. Hence a need exists to derive finer resolution data from the available coarse resolution imagery, which could be applied to deliver ET estimates at scales to the range of individual fields. The current study employed a spatio-temporal disaggregation method to derive fine spatial resolution (60 m) images of NDVI by integrating the information in terms of crop phenology derived from time series of MODIS NDVI composites with fine resolution NDVI derived from a single AWiFS data acquired during the season. The disaggregated images of NDVI at fine resolution were used to disaggregate MODIS LST data at 960 m resolution to the scale of Landsat LST data at 60 m resolution. The robustness of the algorithm was verified by comparison of the disaggregated NDVI and LST with concurrent NDVI and LST images derived from Landsat ETM+. The results showed that disaggregated NDVI and LST images compared well with the concurrent NDVI and LST derived from ETM+ at fine resolution with a high Nash Sutcliffe Efficiency and low Root Mean Square Error. The proposed disaggregation method proves promising in generating time series of ET at fine resolution for effective water management.

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Boivin, Jean, Marc P. Giannoni, and Ilian Mihov. "Sticky Prices and Monetary Policy: Evidence from Disaggregated US Data." American Economic Review 99, no. 1 (February 1, 2009): 350–84. http://dx.doi.org/10.1257/aer.99.1.350.

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This paper shows that the recent evidence that disaggregated prices are volatile does not necessarily challenge the hypothesis of price rigidity used in a large class of macroeconomic models. We document the effect of macroeconomic and sectoral disturbances by estimating a factor-augmented vector autoregression using a large set of macroeconomic indicators and disaggregated prices. Our main finding is that disaggregated prices appear sticky in response to macroeconomic and monetary disturbances, but flexible in response to sector-specific shocks. The observed flexibility of disaggregated prices reflects the fact that sector-specific shocks account on average for 85 percent of their monthly fluctuations. (JEL E13, E31, E32, E52)

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Wang, Hui, A. Sankarasubramanian, and Ranji S. Ranjithan. "Integration of Climate and Weather Information for Improving 15-Day-Ahead Accumulated Precipitation Forecasts." Journal of Hydrometeorology 14, no. 1 (February 1, 2013): 186–202. http://dx.doi.org/10.1175/jhm-d-11-0128.1.

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Abstract Skillful medium-range weather forecasts are critical for water resources planning and management. This study aims to improve 15-day-ahead accumulated precipitation forecasts by combining biweekly weather and disaggregated climate forecasts. A combination scheme is developed to combine reforecasts from a numerical weather model and disaggregated climate forecasts from ECHAM4.5 for developing 15-day-ahead precipitation forecasts. Evaluation of the skill of the weather–climate information (WCI)-based biweekly forecasts under leave-five-out cross validation shows that WCI-based forecasts perform better than reforecasts in many grid points over the continental United States. Correlation between rank probability skill score (RPSS) and disaggregated ECHAM4.5 forecast errors reveals that the lower the error in the disaggregated forecasts, the better the performance of WCI forecasts. Weights analysis from the combination scheme also shows that the biweekly WCI forecasts perform better by assigning higher weights to the better-performing candidate forecasts (reforecasts or disaggregated ECHAM4.5 forecasts). Particularly, WCI forecasts perform better during the summer months during which reforecasts have limited skill. Even though the disaggregated climate forecasts do not perform well over many grid points, the primary reason WCI-based forecasts perform better than the reforecasts is due to the reduction in the overconfidence of the reforecasts. Since the disaggregated climate forecasts are better dispersed than the reforecasts, combining them with reforecasts results in reduced uncertainty in predicting the 15-day-ahead accumulated precipitation.

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Parkes, B. L., F. Wetterhall, F. Pappenberger, Y. He, B. D. Malamud, and H. L. Cloke. "Assessment of a 1-hour gridded precipitation dataset to drive a hydrological model: a case study of the summer 2007 floods in the Upper Severn, UK." Hydrology Research 44, no. 1 (January 27, 2012): 89–105. http://dx.doi.org/10.2166/nh.2011.025.

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In this study a gridded hourly 1-km precipitation dataset for a meso-scale catchment (4,062 km2) of the Upper Severn River, UK was constructed using rainfall radar data to disaggregate a daily precipitation (rain gauge) dataset. The dataset was compared to an hourly precipitation dataset created entirely from rainfall radar data. Results found that when assessed against gauge readings and as input to the Lisflood-RR hydrological model, the rain gauge/radar disaggregated dataset performed the best suggesting that this simple method of combining rainfall radar data with rain gauge readings can provide temporally detailed precipitation datasets for calibrating hydrological models.

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Hu, Jin-Li, Yang Li, and Hsin-Jing Tung. "Operational efficiency of ASEAN airlines: based on DEA and bootstrapping approaches." Management Decision 55, no. 5 (June 19, 2017): 957–86. http://dx.doi.org/10.1108/md-07-2016-0489.

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Purpose For strategic and competitive insights, the purpose of this paper is to measure and benchmark the comparative operating efficiencies of Association of Southeast Asian Nations’ (ASEAN) major airlines and present a new interpretation along with managerial implications. Design/methodology/approach This research statistically tests returns to scale and the equality of mean efficiencies for 15 ASEAN airlines covering the period 2010-2014. The disaggregate input efficiency of ASEAN airlines is computed by comparing the target and actual inputs. Findings The disaggregate input efficiency of ASEAN airlines shows that aircraft efficiency is the lowest, operating cost efficiency is better, and available seat efficiency is the best. Originality/value This paper applies data envelopment analysis models, disaggregated input efficiency measures, and bootstrapping approaches to compute the operational efficiency of ASEAN airlines. Strategic suggestions are made to improve the operational efficiency of ASEAN airlines.

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Neaman, Alexander, Arieh Singer, and Karl Stahr. "Clay mineralogy as affecting disaggregation in some palygorskite containing soils of the Jordan and Bet-She'an Valleys." Soil Research 37, no. 5 (1999): 913. http://dx.doi.org/10.1071/sr98118.

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The influence of clay mineralogy on disaggregation in some palygorskite-containing soils of the Jordan and Bet-She'an Valleys was examined. The disaggregation potential of different minerals in the soil clay fraction was investigated by establishing differences in the mineral suite between the original and disaggregated clay fractions. By shaking the soil with distilled water, calcite, dolomite, feldspar, and palygorskite were disaggregated preferentially. The pattern for quartz was inconsistent. Among phyllosilicates, palygorskite was the most strongly, disaggregated, while smectite was the least disaggregated mineral. The disaggregation potential of kaolinite was of intermediate value. By shaking the soil with 0 ⋅ 01 N NaCl, calcite and dolomite were released preferentially, and were the dominant minerals in the disaggregated clay fraction. Scanning electron microscopy observations indicate that palygorskite fibres do not associate into aggregates in soils and suspensions, even when saturated with calcium ions. The present findings are relevant for soils with low exchangeable sodium percentage. These soils can be expected under rain-fed agriculture or irrigation with high quality water which has a low sodium adsorption ratio.

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Rao, Fabeha, Asif Hussain, and Muhammad Farhan Ashraf. "The Interrelation between Political Instability and Child Labour in Developing Countries." Research Journal for Societal Issues 3, no. 1 (December 31, 2021): 01–27. http://dx.doi.org/10.56976/rjsi.v3i1.24.

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This study has examined the impact of political instability on child labour on the panel of 53 developing economies. To conduct this analysis, this study has applied GMM (generalized method of moments) techniques to the panel data of child labour (dependent variable) and political instability urbanisation, inflation, gross domestic product, and trade (independent variables) from 2000 to 2015. In addition, it has conducted the disaggregated analysis, which is based on the level of income in developing economies. This study has concluded that political instability has a positive impact on child labour in developing countries. Child labour is positively related to inflation and trade, negatively associated with economic growth rate and urbanization. According to disaggregated analysis, political instability also positively affects child labour in low-income and high-income countries. Still, trade has a positive impact on high-income countries and a negative impact on low-income countries. In addition, control variables and child labour in the primary model and disaggregate analysis have the same relationships. Empirical results of this study suggest that political instability plays a critical role in increasing child labour in developing countries and has indicated that the government of developing countries should pay particular attention to political instability. Child labour can be reduced by taking good steps toward controlling political instability.

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29

Libby, Robert, and Timothy Brown. "Financial Statement Disaggregation Decisions and Auditors' Tolerance for Misstatement." Accounting Review 88, no. 2 (October 1, 2012): 641–65. http://dx.doi.org/10.2308/accr-50332.

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ABSTRACT Current IFRS requires significant disaggregation of income statement numbers while such disaggregation is voluntary and much less common under U.S. GAAP. We examine whether voluntary disaggregation of income statement numbers increases the reliability of income statement subtotals because auditors permit less misstatement in the disaggregated numbers. In our experiment, experienced auditors require correction of smaller errors in disaggregated numbers. Auditors also believe that greater disaggregation will increase SEC scrutiny of uncorrected financial statement errors in the disaggregated numbers. However, the effects are substantially reduced if the disaggregated numbers are presented in the notes. Furthermore, there is significant disagreement among participants on whether disaggregated numbers are relevant materiality benchmarks, and on what current auditing guidance requires. These results suggest a potential deficiency in current audit guidance, which traditionally has been aimed at promoting consensus in practice among auditors. The results also suggest an unintended positive consequence of voluntary disaggregation for the reliability of income statement subtotals. Possible effects of management behavior and required disaggregation resulting from U.S. adoption of IFRS or the recommendations of the joint FASB/IASB financial statement presentation project are also discussed. Data Availability: Data are available from the authors upon request.

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Madni, Ghulam Rasool. "Optimal Fiscal Policy at Disaggregated Level." International Journal of Social and Economic Research 8, no. 3 (2018): 47. http://dx.doi.org/10.5958/2249-6270.2018.00022.3.

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31

Lim, Hongil, C. Richard Shumway, and Tommy J. Honeycutt. "Disaggregated Output Supply and Pesticide Policy." Review of Agricultural Economics 15, no. 2 (May 1993): 233. http://dx.doi.org/10.2307/1349445.

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32

Mintz, Alex. "Guns Versus Butter: A Disaggregated Analysis." American Political Science Review 83, no. 4 (December 1989): 1285. http://dx.doi.org/10.2307/1961669.

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33

Ayyubi, Muhammad Salahuddin, and Qais Aslam. "Pakistan’s Trade with India – Disaggregated Prospects." Forman Journal of Economic Studies 00 (December 30, 2017): 33–54. http://dx.doi.org/10.32368/fjes.20170002.

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34

Apergis, Nicholas, Andrea Mervar, and James E. Payne. "Forecasting disaggregated tourist arrivals in Croatia." Tourism Economics 23, no. 1 (September 21, 2016): 78–98. http://dx.doi.org/10.5367/te.2015.0499.

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This study examines the performance of four alternative univariate seasonal time series forecasting models (seasonal autoregressive integrated moving average [SARIMA], SARIMA with Fourier transformation, ARAR, and fractionally integrated autoregressive-moving average) of tourist arrivals to 20 Croatian counties and the City of Zagreb. Both in-sample and out-of-sample forecasts reveal that the SARIMA model with Fourier transformation consistently outperforms the other models across the respective regions investigated.

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35

Sarmad, Khwaja, and Riaz Mahmood. "Disaggregated Import Demand Functions for Pakistan." Pakistan Development Review 26, no. 1 (March 1, 1987): 71–80. http://dx.doi.org/10.30541/v26i1pp.71-80.

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This paper estimates demand elasticities of relative prices and, those with respect to the activity variable for selected imports of Pakistan at different levels of aggregation for the 1969-70 - 1983-84 period. The relative price elasticities, adjusted for tariffs, are found to be quite small and distinctly different from those estimated for developed countries. Elasticities with respect to the activity variable are on the higher side which may reflect the increased outward orientation of the economy during this period. We have also found evidence which supports the argument that import substitution of consumer and capital goods has led to increased import dependence on inputs.

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Mazal, Leonel, and Pini Gurfil. "Cluster Flight Algorithms for Disaggregated Satellites." Journal of Guidance, Control, and Dynamics 36, no. 1 (January 2013): 124–35. http://dx.doi.org/10.2514/1.57180.

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Yan, Cheng. "Hot money in disaggregated capital flows." European Journal of Finance 24, no. 14 (December 13, 2017): 1190–223. http://dx.doi.org/10.1080/1351847x.2017.1411821.

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Mintz, Alex. "Guns Versus Butter: A Disaggregated Analysis." American Political Science Review 83, no. 4 (December 1989): 1285–93. http://dx.doi.org/10.1017/s0003055400088158.

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Prior studies of the guns-versus-butter trade-off have focused on total military expenditures and subcomponents of welfare spending (education, health, and housing). I extend the analysis to include the major subcomponents of the defense budget. The results are consistent with Clayton's; Domke, Eichenberg, and Kelleher's; and Russett's findings of a lack of defense-welfare trade-off in the 1947–80 era but reveal very specific trade-offs during the Reagan years.

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Liu, Xiaohong, and Suil Pae. "Voluntary Disclosure of Disaggregated Earnings Information." Journal of Contemporary Accounting & Economics 1, no. 2 (December 2005): 147–70. http://dx.doi.org/10.1016/s1815-5669(10)70007-2.

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Raleigh, Clionadh. "Violence Against Civilians: A Disaggregated Analysis." International Interactions 38, no. 4 (September 2012): 462–81. http://dx.doi.org/10.1080/03050629.2012.697049.

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Ingham, Hilary. "DISAGGREGATED LABOUR DEMAND: SOME EMPIRICAL EVIDENCE." Scottish Journal of Political Economy 36, no. 4 (November 1989): 353–65. http://dx.doi.org/10.1111/j.1467-9485.1989.tb01099.x.

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García-Ferrer, A., A. de Juan, and P. Poncela. "Forecasting traffic accidents using disaggregated data." International Journal of Forecasting 22, no. 2 (April 2006): 203–22. http://dx.doi.org/10.1016/j.ijforecast.2005.11.001.

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43

Okechukwu, Obiora G., Glauco De Vita, and Yun Luo. "The impact of FDI on Nigeria’s export performance: a sectoral analysis." Journal of Economic Studies 45, no. 5 (October 8, 2018): 1088–103. http://dx.doi.org/10.1108/jes-11-2017-0317.

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Purpose The purpose of this paper is to examine the foreign direct investment (FDI)–exports relationship in Nigeria using disaggregated FDI and export data. Design/methodology/approach This paper applies the autoregressive distributed lag cointegration approach in examining the long-run relationship between FDI and exports. Findings The results suggest that aggregate FDI has a positive and statistically significant long-run impact on total exports. Once exports are disaggregated into oil and non-oil exports, the positive, cointegrating relationship holds only for oil exports. When disaggregated by sector, primary sector and manufacturing sector FDI have a positive and significant long-run relationship with both total exports and oil exports but service sector FDI does not appear to have any significant influence on Nigerian exports. Originality/value This is the first paper that employs both sectoral FDI and disaggregated export data to examine the FDI–exports nexus in Nigeria.

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Vormoor, Klaus, and Thomas Skaugen. "Temporal Disaggregation of Daily Temperature and Precipitation Grid Data for Norway." Journal of Hydrometeorology 14, no. 3 (June 1, 2013): 989–99. http://dx.doi.org/10.1175/jhm-d-12-0139.1.

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Abstract This paper presents a simple approach for the temporal disaggregation from daily to 3-hourly observed gridded temperature and precipitation (1 × 1 km2) on the national scale. The intended use of the disaggregated 3-hourly data is to recalibrate the hydrological model currently used by the Norwegian Water Resources and Energy Directorate (NVE) for daily flood forecasting. By adapting the hydrological model to a 3-hourly temporal scale, the flood forecasting can benefit from available meteorological forecasts with finer temporal resolution and can better represent critical events of short duration and at small spatial scales. By consulting the temporal patterns of a High-Resolution Limited-Area Model (HIRLAM) hindcast series for northern Europe with an hourly temporal and a 0.1° spatial resolution, existing daily 1 × 1 km2 grids for temperature and precipitation covering all of Norway (the seNorge data) were disaggregated into 3-hourly values for the time period September 1957 to December 2010. For the period 2000–05, the disaggregated 3-hourly temperature and precipitation data are validated against observed values from five meteorological stations and against 3-hourly data from the HIRLAM hindcast and daily seNorge data simply split into eight fractions. The results show that the disaggregated data perform best with anomaly correlation coefficients between 0.89 and 0.92 for temperature. With regard to precipitation, the disaggregated data also provide the highest correlations and the lowest errors. In addition, the disaggregated data prove to be best in estimating intervals without precipitation and tend to be most appropriate in estimating extreme precipitation with low occurrence probability (<20%).

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JENNINGS, WILLIAM W. "Disaggregated TIPS: the case for disaggregating inflation-linked bonds into bonds linked to narrower CPI components Slicing and Dicing TIPS." Journal of Pension Economics and Finance 5, no. 3 (August 23, 2006): 325–43. http://dx.doi.org/10.1017/s1474747206002551.

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Investors generally face inflation-linked obligations – a fact contributing to the popularity of TIPS and other inflation-linked bonds. With TIPS, one characterization of inflation, the Consumer Price Index, applies to all investors. Investors, however, face different inflation. To date, these heterogeneous needs have not been addressed by the inflation-linked marketplace. The paper describes the case for and mechanics of splitting TIPS into disaggregated TIPS matched to components of the Consumer Price Index. Disaggregated TIPS better address the risks of investors' specific real liabilities. A case study highlights disaggregated TIPS applicability to retirees with heavier post-retirement medical needs.

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Thieken, A. H., M. Müller, L. Kleist, I. Seifert, D. Borst, and U. Werner. "Regionalisation of asset values for risk analyses." Natural Hazards and Earth System Sciences 6, no. 2 (March 15, 2006): 167–78. http://dx.doi.org/10.5194/nhess-6-167-2006.

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Abstract. In risk analysis there is a spatial mismatch of hazard data that are commonly modelled on an explicit raster level and exposure data that are often only available for aggregated units, e.g. communities. Dasymetric mapping techniques that use ancillary information to disaggregate data within a spatial unit help to bridge this gap. This paper presents dasymetric maps showing the population density and a unit value of residential assets for whole Germany. A dasymetric mapping approach, which uses land cover data (CORINE Land Cover) as ancillary variable, was adapted and applied to regionalize aggregated census data that are provided for all communities in Germany. The results were validated by two approaches. First, it was ascertained whether population data disaggregated at the community level can be used to estimate population in postcodes. Secondly, disaggregated population and asset data were used for a loss evaluation of two flood events that occurred in 1999 and 2002, respectively. It must be concluded that the algorithm tends to underestimate the population in urban areas and to overestimate population in other land cover classes. Nevertheless, flood loss evaluations demonstrate that the approach is capable of providing realistic estimates of the number of exposed people and assets. Thus, the maps are sufficient for applications in large-scale risk assessments such as the estimation of population and assets exposed to natural and man-made hazards.

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Bonner, Sarah E., Shana M. Clor-Proell, and Lisa Koonce. "Mental Accounting and Disaggregation Based on the Sign and Relative Magnitude of Income Statement Items." Accounting Review 89, no. 6 (June 1, 2014): 2087–114. http://dx.doi.org/10.2308/accr-50838.

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ABSTRACT Current financial reporting guidance allows managers flexibility as to whether to disaggregate income statement items. Such flexibility is problematic if managers prefer to aggregate in some situations and disaggregate in others because we conjecture that investors' evaluations of firms will predictably differ depending on whether performance information is shown in an aggregated or disaggregated fashion. We conduct a series of related experiments within the context of compound financial instruments to investigate whether managers' preferences follow the predictions of mental accounting theory; specifically, that presentation preferences vary as a function of the sign and relative magnitude of the income statement items. Results reveal that managers' disaggregation preferences reflect mental accounting. Further, the effects of mental accounting are moderated only when managers feel high pressure to report transparently. Finally, and most importantly, the preferred presentations of managers result in the highest firm valuations from investors, indicating that investors also rely on mental accounting. Our study has implications for standard setters, regulators, and researchers.

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Shorter, James. "Engineering therapeutic protein disaggregases." Molecular Biology of the Cell 27, no. 10 (May 15, 2016): 1556–60. http://dx.doi.org/10.1091/mbc.e15-10-0693.

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Therapeutic agents are urgently required to cure several common and fatal neurodegenerative disorders caused by protein misfolding and aggregation, including amyotrophic lateral sclerosis (ALS), Parkinson’s disease (PD), and Alzheimer’s disease (AD). Protein disaggregases that reverse protein misfolding and restore proteins to native structure, function, and localization could mitigate neurodegeneration by simultaneously reversing 1) any toxic gain of function of the misfolded form and 2) any loss of function due to misfolding. Potentiated variants of Hsp104, a hexameric AAA+ ATPase and protein disaggregase from yeast, have been engineered to robustly disaggregate misfolded proteins connected with ALS (e.g., TDP-43 and FUS) and PD (e.g., α-synuclein). However, Hsp104 has no metazoan homologue. Metazoa possess protein disaggregase systems distinct from Hsp104, including Hsp110, Hsp70, and Hsp40, as well as HtrA1, which might be harnessed to reverse deleterious protein misfolding. Nevertheless, vicissitudes of aging, environment, or genetics conspire to negate these disaggregase systems in neurodegenerative disease. Thus, engineering potentiated human protein disaggregases or isolating small-molecule enhancers of their activity could yield transformative therapeutics for ALS, PD, and AD.

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Hilliard, Theresa, and Presha Neidermeyer. "Market reaction to the transitory effects of IFRS: an examination of disaggregated measures." International Journal of Accounting & Information Management 26, no. 1 (March 5, 2018): 2–37. http://dx.doi.org/10.1108/ijaim-04-2016-0045.

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PurposeThis study examines how International Financial Reporting Standards (IFRS) are applied, disaggregates the cumulative effect of the IFRS transition into magnitude measurements of the standard-to-standard differences (by standard) and management discretionary choices (by choice) and tests which transitory effects at every level of disaggregation alter investor behavior.Design/methodology/approachUsing hand-collected data from the IFRS 1 disclosures, the research design consists of eight regression models which test fluctuations in investment behavior as a function of varying measures of IFRS adjustments at aggregated and disaggregated levels including magnitude measurements of pronouncements and management choices.FindingsFindings from the study identify specific standards and management discretionary choices associated with market reaction. Evidence from this study demonstrates the value of disaggregated measures to obtain a more comprehensive understanding of market reaction and associations with transitory effects of IFRS. Findings from the study suggest that the market favors management discretionary choices that decrease retained earnings and potentially increase future net income. Overall, model results suggest that a more comprehensive understanding of the specific standards is obtained that alters market behavior and how the market responds to positive and negative equity adjustments.Originality/valueThis study contributes to the literature examining the capital market effects of IFRS by decomposing the generally accepted accounting principle (GAAP) transition into magnitude measurements of specific standard-to-standard differences (by standard) and management discretionary choices (by choice) to understand how the market responds to the transitory effects of a GAAP change. This is important because it puts regulators, standard setters, investors and researchers on notice that the way in which the authors analyze and measure equity components could be consequential to the authors ability to assess a GAAP change. This study informs all jurisdictions which have adopted or are deliberating the adoption of IFRS how IFRS is being implemented and which areas of application are relevant to investors. Further, market reactions to accounting information pertaining to a GAAP change may only be revealed at the disaggregated and decomposed levels of the retrospective application of the GAAP implementation.

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Scheepers, Debbie, and Bernadene De Clercq. "Disaggregated South African household net wealth: A mixed methods approach." Journal of Economic and Financial Sciences 9, no. 3 (December 3, 2016): 874–902. http://dx.doi.org/10.4102/jef.v9i3.75.

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This article addresses the paucity of disaggregated household net wealth data in South Africa. A mixed methods approach was followed to develop and conduct a country-specific household net wealth measurement survey. A disaggregated household typology of assets and liabilities, based on international net wealth surveys, was developed. Focus group research was employed in the qualitative strand to finalise the survey. In the quantitative strand, disaggregated micro-level data estimates from 2 606 households were collected and the article presents the cursory findings. A comparison is drawn between the survey’s main asset and liability estimates with data estimates presented in the South African Reserve Bank’s household balance sheet. These estimates were constructed from macro-level data estimates and lack information on the disaggregated composition of household net wealth. Furthermore, the conceptual linkages and differences between the micro and macro data estimates are described. The manner in which differences in the concepts, construction methods and potential survey errors contributed to differences between the two sets of data estimates is also indicated. The aim of the research was to contribute to the field of household finances from the perspective of a developing country. Therefore, the process followed to construct and validate the survey instrument and data estimates could assist other developing countries to develop their own surveys. Disaggregated net wealth data estimates could assist policy-makers with the overview and management of a country’s household net wealth.

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