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The size and composition of the 10‐K file have changed dramatically since the mandatory adoption of XBRL. We re‐examine 10‐K file size as a readability proxy by decomposing 10‐K file size into its main components, which include XBRL, processed XBRL (a twin to XBRL that allows XBRL information to be accessed using viewer software) and text. We find that 10‐K file size reduces readability before XBRL's...
Set the date range to filter the displayed results. You can set a starting date, ending date or both. You can enter the dates manually or choose them from the calendar.