Year 0=less disclosure to 10=more disclosure 2005 4.909090909090909 2006 5 2007 5 2008 5 2009 5.181818181818182 2010 5.181818181818182 2011 5.363636363636363 2012 5.545454545454546 2013 5.545454545454546 2014 5.545454545454546 2015 5.545454545454546 2016 5.7272727272727275 2017 5.7272727272727275 2018 5.7272727272727275 2019 5.7272727272727275