Measuring Accounting Reporting Complexity with XBRL

【作 者】U Hoitash;R Hoitash
【刊 名】《Social Science Electronic Publishing》 , 2017
【出版日期】2017
【摘 要】We propose a new measure of accounting reporting complexity (ARC) based on the count of accounting items (XBRL tags) disclosed in 10-K filings. The preparation