...Benjamin Hubbard Purpose The purpose of this paper is to examine potential costs and benefits of requiring companies to present disaggregated expense figures. This study aims to inform both standard setters and financial statement preparers as they prepare for implementation of new authoritative...

...Anthony Schmelzer; Frances A. Stott; Aaron Wilson; David M. Stott Purpose This study examines the effect that aggregated versus disaggregated financial statements has on a potential donor’s decision to donate to both large and small nonprofit organizations. Design/methodology/approach...