...Joseph A. Johnston; Kenneth J. Reichelt; Pradeep Sapkota ABSTRACT We develop a measure of disclosure quality using disaggregation of financial statement items from the Form 10-K XBRL filing. Our measure (ITEMS) extends Chen, Miao, and Shevlin’s (2015) DQ measure and is distinct...

...Jee-Hae Lim; Vernon J. Richardson; Rod Smith ABSTRACT We propose new measures of financial disclosure quality based on XBRL standard and extension tag counts. XBRL is designed to allow users to analyze more financial statement detail, thereby increasing reporting transparency. Thus, firms that use...