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...

The comparison of company performances, i.e., benchmarking, is becoming more and more critical. Presently, companies mostly use traditional financial ratios to evaluate their financial performance. We also use financial ratios to measure and compare company performances, from which we create...