Firm Complexity and Accounting Reporting Complexity (ARC)
This data set provides several measures of firm complexity based on accounting reporting complexity (ARC). These measures have been extensively validated and have several advantages over other traditional proxies for firm complexity. The data can be downloaded in an Excel or SAS format from the accounting reporting complexity page.
Financial Statement Notes
XBRL enables an accurate extraction and classification of financial statement notes, a task that is otherwise hard to accomplish. Data on many prevalent footnotes, including the complete text and count of words is available for download in text and SAS format from the financial statement notes page.