Year 0=less disclosure to 10=more disclosure 2005 4.026315789473684 2006 4.026315789473684 2007 4.026315789473684 2008 4.026315789473684 2009 4.078947368421052 2010 4.105263157894737 2011 4.2105263157894735 2012 4.421052631578948 2013 4.526315789473684 2014 4.7894736842105265 2015 4.921052631578948 2016 5 2017 5.026315789473684 2018 5.2368421052631575 2019 5.368421052631579