We build a modified measure of disaggregation quality (MDQ), based on the disaggregation quality (DQ) measure from Chen, Miao, and Shevlin (2015). Like DQ, MDQ is a parsimonious measure of data disaggregation quality in the annual report that can be constructed through the percentage of...

The neo-classical finance theory suggests that capital markets can reasonably reflect the value of listed companies, but it ignores the link between the real economy and the capital market. The current study conducts an analysis of the relevance of the stock return volatility to the company's...

Purpose – This editorial aims to consider certain aspects of the parallel development of statistics and actuarial science that are instructive in understanding the value of intellectual cross‐fertilization in research. Design/methodology/approach – The paper addresses the fundamental...

Purpose – This editorial aims to consider certain aspects of the parallel development of statistics and actuarial science that are instructive in understanding the value of intellectual cross-fertilization in research. Design/methodology/approach – The paper addresses the fundamental problem...

Purpose – This editorial aims to consider certain aspects of the parallel development of statistics and actuarial science that are instructive in understanding the value of intellectual cross-fertilization in research. Design/methodology/approach – The paper addresses the fundamental problem...