Practical Guidebook on Data Disaggregation for the Sustainable Development Goals
Practical Guidebook on Data Disaggregation for the Sustainable Development Goals

Author: Asian Development Bank

Publisher: Asian Development Bank

Published: 2021-05-01

Total Pages: 137

ISBN-13: 9292627759

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The "leave no one behind" principle espoused by the 2030 Agenda for Sustainable Development requires measures of progress for different segments of the population. This entails detailed disaggregated data to identify subgroups that might be falling behind, to ensure progress toward achieving the Sustainable Development Goals (SDGs). The Asian Development Bank and the Statistics Division of the United Nations Department of Economic and Social Affairs developed this practical guidebook with tools to collect, compile, analyze, and disseminate disaggregated data. It also provides materials on issues and experiences of countries regarding data disaggregation for the SDGs. This guidebook is for statisticians and analysts from planning and sector ministries involved in the production, analysis, and communication of disaggregated data.

Disaggregated Financial Statement Information in an Unregulated Environment
Disaggregated Financial Statement Information in an Unregulated Environment

Author: Joshua David Anderson

Publisher:

Published: 2015

Total Pages: 71

ISBN-13:

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This paper examines whether disaggregated financial statement information during the late 1920's reduced information asymmetry. After controlling for firms endogenously selecting their level of disaggregation, I find that disaggregation reduced the information asymmetry between market participants and between the firm and outside investors. Disaggregators had lower bid-ask spreads and short sellers paid lower loan fees for borrowing disaggregators' stocks. In addition, disaggregators were more likely to raise capital in the following year. These results are consistent with firms using high-quality financial reporting to reduce information asymmetry even in the absence of regulation as a bonding mechanism.