Yes, You can measure the quantity and quality of disclosure. In my research corporate governance compliance is measured using disclosure. I have initially prepared criteria for the level of disclosure and prepared scoring system to measure the disclosure. You can refer

Dissanayake, D.H.S.W., Dissabandara, D.B.P.H., Ajward, A.R. (2021). Compliance of Listed Companies with Codes of Corporate Governance and Impact on Corporate Performance: Evidence from Sri Lanka. In: Dhiman, S., Samaratunge, R. (eds) New Horizons in Management, Leadership and Sustainability. Future of Business and Finance. Springer, Cham. https://doi.org/10.1007/978-3-030-62171-1_23

Disclosure in accounting research can be measured using various methods, including:

Best Regards

Just to add to other comments, if you want to measure disclosure quality in country level, there is already a disclosure index published by the world bank. Link follows:

https://data.worldbank.org/indicator/IC.BUS.DISC.XQ

There is another index indicating perceived strength of accounting and reporting standards.

Hi,

The quality of disclosure can be studied; By analyzing the financial statements companies using the dummy variables method.

Using the content analysis technique, an amount of information disclosed can be measured per company or category by counting the data items such as number of words, sentences or even pages. Check example @ Marston and shrives 1991.

At the start, it is necessary to know the items that the entity must disclose. afterwards, you can calculate the overall score or the score per category: refer to my article "For a new method of calculating the disclosure index"

Hello..

(a) Quantitative (financial) information:

It is possible to identify four basic areas through which quantitative information is disclosed (the balance sheet, the income statement, the change in equity statement, and the cash flow statement) to include these lists with numbers that express actual or estimated amounts as a result of events

financial statements carried out by the unit, and it is noted that this aspect of disclosure receives a response

permanent by the beneficiaries of the published financial statements.

(b) Non-Quantitative (Non-Financial) Information:

This aspect is disclosed in the accounting reports in a descriptive manner that increases the user's understanding and confidence in the cash amounts appearing in the financial statements, as this information is often related to quantitative information, and non-

The quantity is shown through the main financial statements and through appended financial statements or marginal notes in addition to the management’s report. It is considered appropriate and its disclosure is fruitful if it is useful in the decision-making process

You can simply use a dummy variable as a proxy to the disclosure

اثر مخاطر الداخلية لنظم المعلومات المحاسبية في جودة القوائم المالية

الإفصاح المحاسبي يتم عن طريق الإفصاح عن المعلومات المالية الواردة بالقوائم المالية وكذلك عن الممارسات والسياسات المحاسبية المتبعة

There are different accounting disclosures such as performance (financial and non financial), CSR, corporate governance, etc. What to measure depends on your research variables and the chosen proxies which is the outcome of your review of the extant literature on your research topic. Then you can use any of the methods highlighted by previous contributors to the thread,

يمكن قياس الإفصاح في البحث المحاسبي

You can measure disclosure using Content analysis

It is content analysis that allows the systematic examination of written materials, which is one of the analysis methods frequently used in the field of social sciences. The main purpose of the analysis in question is to explain the obtained data and interpret it by establishing a relationship between the data. Frequently used areas; Standards (UMS-UFRS), Cost Accounting, Auditing, Government Accounting, Financial Reporting, Accounting Education, Ethics, Tax Accounting, Financial Analysis, Accounting Information System, Environmental Accounting, Valuation, Inflation Accounting, Accounting History, Management Accounting, Forensic Accounting, Construction Accounting, Hedging Accounting, Creative Accounting and Agricultural Accounting. In addition, performing bibliometric analyzes in the field of accounting depending on different methods and factors will contribute to the further development of this field.

One of the best tools at the moment are data mining techniques. For example, the C4.5 method, which is based on the metric informational profit and entropy.

يمكن قياس الإفصاح في البحث المحاسبي باستخدام أدوات القياس المحاسبي

You can prepare environmental Index for disclosure

Dear Fayka Gaber Hassan Mohamed Elfouly.

Disclosure in accounting research can be measured using various methods. One commonly used method is content analysis, which involves analyzing the disclosure information in financial reports or other relevant documents.

Content analysis involves identifying specific items or topics that are disclosed in financial reports, and then counting the number of times those items or issues are mentioned. This can provide a quantitative measure of the level of disclosure provided by the company.

Another method is to use disclosure indices, which are constructed based on a set of predetermined criteria or items that are deemed to be necessary for disclosure. These indices can be used to compare the level of disclosure across different companies or time periods.

In addition to these methods, surveys and interviews with stakeholders such as investors, analysts, or auditors can also provide insights into the level of disclosure and its perceived quality.

Overall, the choice of measurement method will depend on the research question being addressed and the availability of data. It is essential to ensure that the measurement method chosen is appropriate for the research question and that the results are reliable and valid.

Dear Gaber

Different methods we can apply, but the best is content analysis, as it help us to discuss various issues with regourious emphasis.

Content Analysis is really wonderful for this purpose. A number of papers are there on the internet regarding use of content analysis in accounting.