Transparency continues to interest finance scholarship, as regards not just to financial reporting, but to a host of areas. Concomitantly, there is a growing emphasis on the transparency of the finance research process, with journals initiating requirements for uploading data and codes. However, little consideration is given to the transparency of finance scholarly texts, despite new emphas…
We propose a new measure of accounting reporting complexity (ARC) based on customized extensions XBRL elements in relation to the number of reporting tags (NRT), expressed as the relative Extension Rate (ER) as a behavioral economics solution to improve markets. Behavioral insights have recently gained attention in different scientific and applied fields. Thereby behavioral economists set o…