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Keywords: accounting complexity
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Journal Articles
The Accounting Review (2023) 98 (6): 37–71.
Published: 01 October 2023
... the informational opacity accounting complexity creates for investors. Using the metadata in XBRL filings, we construct measures of accounting complexity that map directly to the mandated standards applied in financial statement filings. We find a positive and economically significant association between accounting...
Journal Articles
The Accounting Review (2018) 93 (1): 259–287.
Published: 01 January 2018
... validation and robustness tests suggest that ARC more completely reflects accounting complexity. In addition, ARC exhibits several advantageous properties, including across- and within-firm variation, availability for the universe of SEC filers, and a direct connection to accounting, inherent in its...
Includes: Supplementary data