Determinants of the deficiency of XBRL mandatory filin.docx

Determinants of the deficiency of XBRL mandatory filings
Saeed J. Roohani *
Bryant University
Department of Accounting
1150 Douglas Pike
Smithfield, RI 02917
[email protected]
Xiaochuan Zheng
Bryant University
Department of Accounting
1150 Douglas Pike
Smithfield, RI 02917

[email protected]
*Corresponding Author
March 2011
Determinants of the deficiency of XBRL mandatory filings
Abstract
The purpose of this paper is to look at the XBRL mandatory
filings, use a third party
ratings of the quality of XBRL filings (XBRL CLOUD Inc.),
and report any progress as well as
deficiency. Although this is an empirical study, it is also
considered an exploratory study to
observe deficiency in the XBRL filings that can be identified
with some characteristics of the
filer such as operational complexity, prior experience with

XBRL filings, etc.
We examine determinants of the deficiency of XBRL mandatory
filings for all the SEC
filings from July 2009 to December 2010. We find that XBRL
deficient filings tend to have
higher percentage of extensions; are filed by bigger and more
complex firms; and are from
earlier years. Finally, we find that firms that have done many
XBRL filings are less likely to
have major errors; but more likely to have minor errors. The
results of this study have several
important implications for SEC, XBRL US, auditors and filers.
Key Words: XBRL, XBRL mandatory filing, reporting quality,
SEC (Securities and Exchange
Commission).
Data Availability: Data are publicly available from sources
identified in the paper.
1

1. Introduction
After several years of joint efforts of accounting profession,
regulators, software makers,
and companies eXtensible Business Reporting Language
(XBRL) was developed and ready to go
live at the Securities and Exchange Commission (SEC) in 2009.
Because it took a relatively
long period time to be finally adopted by securities regulators
around the globe, XBRL also
created high expectations. A number of researchers were
anxiously waiting and preparing for
the first stage of mandatory XBRL filings at the SEC.
Prior to its mandate, the SEC created XBRL volunteer filing
program (VFP), often refer
to as a sandbox to test the filing process for further
improvement, filers had little or no set of
rules for XBRL filings except for using current XBRL
Specifications and U.S. GAAP taxonomy.
It should be noted that there was little or no formal feedback
process on such filings. Obviously,
there was no penalty for any error or deficiency. The research
using VFP data should be treated

with caution because the VFP was basically a sandbox concept
and any conclusion would be
tentative. Nevertheless, some research with VFP data suggest
the XBRL filings did not meet the
expectations
After XBRL filings became mandatory by the SEC, XBRL
filings started to arrive at the
SEC in June 2009 and mostly in 10-Q From. In the mean time,
the SEC staff began to encourage
research to examine XBRL filings and report the extent to
which such filings are in compliance.
This time the SEC provided companies with guides and
instructions and also expectations. In
addition, the new U.S. GAAP XBRL taxonomy was employed
for mandatory filings. So far, the
evidence suggests that this is a significant improvement over
VFP, though not totally error free.
2
The purpose of this paper is to look at the XBRL mandatory
filings, use a third party

ratings of the quality of XBRL filings (XBRL CLOUD Inc.),
and report any progress as well as
deficiency. Although this is an empirical study, it is also
considered an exploratory study to
observe deficiency in the XBRL filings that can be identified
with some characteristics of the
filer such as operational complexity, prior experience with
XBRL filings, etc.
We examine determinants of the deficiency of XBRL mandatory
filings for all the SEC
filings from July 2009 to December 2010. Our final sample
includes 4,532 filings from 1,430
unique companies. We find that XBRL deficient filings tend to
have higher percentage of
extensions; are filed by bigger and more complex firms; and are
from earlier years. Finally, we
find that firms that have done many XBRL filings are less likely
to have major errors; but more
likely to have minor errors. The findings of this paper should be
of interest to the regulators as
well as companies to improve the quality of XBRL filings.
The remainder of the paper proceeds as follows. Section 2
reviews the relevant literature
and formulates the research hypotheses. Section 3 describes the

research design including
sample selection and estimation models. Section 4 presents
empirical results and robustness
checks. Section 5 concludes.
3
2. Background of XBRL mandatory filing, prior research, and
hypotheses
2.1 Background and prior research
Over the last decade, XBRL (Extensible Business Reporting
Language) has become
increasingly important in improving the transparency of firms'
financial statement information
(Stantial, 2007; Hodge et al. 2004). The advances in XBRL
also make continuous reporting
(CR) feasible (Roohani et al. 2003). In January 2009,
following experience with the VFP

(voluntary filing program), the SEC mandated that all public
companies must submit their filings
in XBRL by October 31, 2014 (SEC, 2009). The rule includes a
3-year phase-in plan with large
accelerated filers starting the XBRL filing from June 15, 2009.
Considering the complexities of XBRL tagging , the success of
this mandatory XBRL
filing process requires high level of XBRL reporting quality
(Debreceny et al. 2010). However,
there is limited research on XBRL reporting quality due to the
very limited number of filings
under the voluntary filing program. Bartley et al. (2010)
evaluate the accuracy of XBRL filings
for 22 companies participating in the SEC‟s voluntary filing
program in 2006 and found that the
reporting quality is not satisfying. With the first stage of XBRL
mandatory filing rolling out, the
large scale empirical analysis on XBRL reporting quality
becomes achievable. Based on one
quarter filings by the initial 400 large corporations, Debreceny
et al. (2010) find that the primary
cause of the errors was inappropriate treatment in the instance
documents of underlying

debit/credit assumptions in the taxonomy. However, to our
knowledge, there is no prior research
which examines the determinants of XBRL reporting quality
from the perspective of filer’s
characteristics or filing characteristics.
2.2 Hypotheses
As mentioned above, there is limited guidance from prior
research regarding the
determinants of XBRL reporting quality. As such, our study
should be viewed as exploratory in
4
nature, and a first step in examining the determinants of XBRL
reporting quality. Considering
that XBRL reporting is a part of internal control system, in the
formulation of our hypotheses,
we will borrow some theories on the determinants of internal
control quality.
We classify all the possible determinants into two categories:
firm (filer) characteristics
related factors and filing characteristics related factors.

The first determinant under that firm characteristic category is
whether or not a filer
participated in the VFP. Presumably, VFP participants
1
are more likely to have higher quality of
XBRL mandatory reporting quality because of the learning
curve.
Another factor related to firm characteristic is the complexity of
a firm. Doyle et al.
(2007) find that the complexly of a firm is a drive of internal
control weakness. Consistent with
Falaye (2007), we use FIRM SIZE and FOREIGN
TRANSACTIONS to proxy the complex of a
firm. We expect that firms with FOREIGN TRANSACTIONS
and larger size are more likely to
have errors in XBRL reporting.
A third determinant of XBRL reporting quality is a firm’s
financial health. Poorly
performing firms may not be able to provide adequate resource
to implement controls.
Consistent with Doyle et al. (2007), we use LOSS (whether or
not the earnings before
extraordinary items is negative) as the measure of financial
health.

The last but not the least determinant of XBRL reporting
deficiency under firm
characteristics category might be the stability of a firm’s
business. Doyle et al. (2007) find that
firms under restructuring or with high growth are more likely to
have weak internal control. As
such, we expect firms with higher EXTERME SALES GROWTH
or more RESTRUCTURING
CHAEGE will be more likely to have XBRL reporting errors.
1
We obtain VFP participant data from Callaghan and Nehmer
(2009) paper.
5
The second category of the determinants of XBRL reporting
quality is about filing
characteristics. The first factor we use is the percentage of
extensions (XBRL EXTENSIONS) in
a filing. Intuitively, the higher percentage of extensions is
expected to be associated with the
higher likelihood of errors. The second factor we use is the
filing form. A firm usually spends

less time on a 10-Q filing than on a 10-K filing. Thus, we
expect that a 10-Q related XBRL
filing (10-Q FORM) is more likely to have errors. The other
two factors in this category are
related to time effects. Because of learning curve, a firm might
keep improving its XBRL filings
quality as time goes by. In addition, because the regulator keeps
revising the taxonomy based on
the feedback from filers, the average XBRL filing quality in
certain year is supposed to be better
that that in the previous year.
Based on above discussion, we summarize each of our
directional predictions and
variable measurements in Table 1.
[Insert Table 1 about here]
3. Data, sample selection, error classifications and research
design
3.1 Data and sample selection
As mentioned above, the large scale of XBRL filings have only
been available since June
of 2009 when the mandatory XBRL filings took effective for
some large companies. Since then,

XBRL Cloud Inc. has been collecting and publishing their
report (called XBRL Cloud EDGAR
Dashboard) on all XBRL filings on a daily basis. We obtain the
XBRL filings data for the period
from June 2009 to December 2010 from this company’s website.
Table 2 panel A describes how our final sample is determined.
We delete filings before
June 15
th
, 2009 because they are not mandatory filings. We also exclude
38 duplicate filings.
6
Another 104 flings are deleted because of missing data in in
Compustat. Based on these data
restrictions, our final sample consists of 4,532 filings from
1,430 unique companies.
Table 2 panel B and C present the sample distribution by
creation software, year and
industry. Top five creation software accounts for
approximately 93% market share. The number
of filings of year 2010 is about four times of year 2009. In

addition, more than one third of our
sample filings are manufacturing firms.
3.2 Error classifications
Based on the definition of each type of error from XBRL Cloud
EDGAR Dashboard (see
appendix 1), we classify different types of errors into two
categories: major error and minor error.
3.3 Research design
We model the probability of having an error in XBRL
mandatory filing as a function of
the above-mentioned firm characteristics and filing
characteristics using a logistic regression
with the following constructs:
Prob(ERROR/ERROR-DESCRIPTOR)=f(β0 + β1XBRL
EXTENSIONS+ β210-Q FORM
+ β3VFP PARTICIPANT+ β4FIRM SIZE+ β5EXTREME
SALES GROWTH
+ β6FOREIGN TRANSACTIONS+ β7LOSS+
β8RESTRCTURING CHARGE
+ β9NUMBER OF TIMES FILING+ β10FILING YEAR

(1)
ERROR is an indicator variable that is equal to one if a XBRL
filing has an error, and
zero otherwise. ERROR_DESCRIPTOR (MAJOR/MINOR) is
an indicator variable that is
equal to one if a XBRL filing has a major /minor error and zero
if the filing does not have any
error. All other variables are defined in Table 1. In above
equation, we also include industry
7
dummies and creation software dummies to control the
clustering effects of industry and creation
software.
4. Empirical results
4.1 Univariate analysis and descriptive statistics
Table 3 presents descriptive statistics on the firm/filing
characteristics of XBRL
deficiency filings and non-deficiency filings. Panel A is the
comparison between XBRL

deficiency filings and non-deficiency filings. Panel B is the
comparison between XBRL major
deficiency filings and non-deficiency filings. Panel C is the
comparison between XBRL minor
deficiency filings and non-deficiency filings. According to
Table 3, the percentage of deficiency
filings (filings with errors), the percentage of major deficiency
filings (filings with major errors)
and the percentage of minor deficiency filings (filings with
minor errors) are around 42% (1, 924
out of 4,532); 11%(492 out of 4,532); 37%(1690 out of 4,532)
respectively. Table 3 also shows
the univariate results from t-test of mean difference and
Wilcoxon rank-sum test of median
difference across different groups. In general, most of our
univariate results are consistent with
our hypotheses outlined in section 2.2. The only exceptions are
VFP PARTICIPANT and
NUMBER OF TIMES FILINGS. For VFP PARTICIPANT, we
find that it is consistent across
three panels. While for NUMBER OF TIMES FILINGS, it has
mixed results in panel A, panel B
and panel C. However, as illustrated in Table 4, many of our
variables are correlated with one

another. For example, VFP PARTICIPANT is significantly
correlated with most of variables
except LOSS. As such, we examine all the determinants further
by using multivariate analysis as
follows.
[Insert Table 3 & Table 4 about here]
8
4.2 Multivariate analysis
Table 5 presents our multivariate tests results from the logistic
regression equation one in
3.3 with ERROR as the dependent variable. According to Table
5, all of the significant
coefficients are in the predicted direction. The coefficient of
XBRL EXTENSIONS is significant
(p-value<0.01) and positive, suggesting that the deficiency
XBRL filings is associated with
higher percentage of extensions. FIRM SIZE ( one of two
proxies for the complexity of a firm)
is significantly associated with the probability of errors,

suggesting that relatively more complex
firms are more likely to have errors in their XBRL filings. One
explanation is that larger firms
still emphasize on accuracy of traditional filing method, as long
as there is a limited liability.
Finally, the coefficient of FILING YEAR is significant (p-
value<0.01) and negative,
suggesting that XBRL filings quality keeps improving over time
and this improvement might be
because of the SEC staff guidance and assistance. There is no
evidence of self-learning
(NUMBER OF TIMES FILING variable is not significant).
Further, XBRL US Inc. active role
in clarifying and improving the taxonomy could be a factor in
the quality improvement.
Overall, the results in Tables 5 indicate that: compared to non-
deficiency XBRL filings,
the deficiency XBRL filings have higher percentage of
extensions; are filed by relatively more
complex firms; and are more likely filed in earlier years.
For additional analysis of findings, we also looked at the level
or severity of the

deficiency of XBRL filings. Table 6 presents our multivariate
tests results from the logistic
9
regression equation one in 3.3 with ERROR_DESCRIPTOR
(MAJOR/MINOR)
2
as the
dependent variable.
Referring to the first column (with ERROR_MAJOR as the
dependent variable) of results
in Table 6, all of the significant coefficients are in the predicted
direction. The coefficient of
XBRL EXTENSIONS is significant (p-value<0.01) and positive,
suggesting that the major error
deficiency XBRL filings have higher percentage of extensions.
The coefficient of FIRM SIZE is
significant (p-value<0.01) and positive, suggesting that bigger
firms are more likely to have
major errors in XBRL filings. Finally, the coefficients of both
NUMBER OF TIMES FILING
and FILING YEAR are significant (p-value<0.01) and negative,

suggesting that XBRL filings
quality keeps improving over time for firms with major errors in
filings and this improvement
might be attributed to both the learning curve effects and the
ongoing revision/improvments of
the XBRL taxonomy.
Referring to the second column (with ERROR_MINOR as
dependent variable) of results
in Table 6, all but one of the significant coefficients are in the
predicted direction. The
coefficient of XBRL EXTENSIONS is significant (p-
value<0.01) and positive, suggesting that
the minor error deficiency XBRL filings have higher percentage
of extensions. Over all, both
minor and major errors of deficiency in XBRL filings are
associated with XBRL EXTENSION.
The coefficient of FIRM SIZE is significant (p-value<0.01) and
positive, suggesting that bigger
firms are more likely to have minor errors in XBRL filing.
Similarly, when it comes the FIRM
SIZE bigger firms commit MAJOR and MINOR
deficiency(error) Finally, inconsistent with our
prediction (more number of filings more learning experience),
the coefficients of NUMBER OF

TIMES FILING is significant (p-value<0.01) but positive. The
possible explanation might be
2
Note that the benchmark group is still non-deficiency filings
group.
10
that firms that have done many XBRL filings get more
complacent over time, and perhaps
overlook any changes in the taxonomy or instructions.
Overall, the results in Tables 6 indicate that: (1) compared to
non-deficiency XBRL
filings, XBRL filings with major errors are more likely for
firms that are bigger and that have not
done many XBRL filings; have higher percentage of extensions
and for the earlier years, (2)
compared to non-deficiency XBRL filings, XBRL filings with
minor errors are more likely for
firms that are bigger and that have already done many XBRL
filings; and are more likely 10-Q
related filings.

11
5. Summary and conclusions
Results of this study should be of interest to the SEC staff and
also XBRL filers. It
should be noted that majority of filings are now done by
professional SEC filing companies and
the level of knowledge of XBRL filing is on the rise. Also,
XBRL filing tools are becoming
more sophisticated and smarter to detect common errors and
suggest alternatives.
There is also a process in place to establish a dialogue for filers
if they wish to apply
XBRL EXTENSION when appropriate. Commitment of the SEC
and XBRL US Inc. to revise
and update the XBRL US GAAP taxonomy will also help to
reduce the number of extensions.
The results may also suggest that in the next phase of XBRL
filings where financial foot notes

are also tagged and submitted, we might initially expect a rise
in the number of extensions and
eventually deficiencies (errors). Tagging notes seem to be more
challenging that tagging
financial statements, particularly for complex companies with
various product lines and/or multi
jurisdictions, these companies tend to be large. Based on the
results of this study, the SEC staff
may establish a dialogue/hotline process where such companies
get timely feedback on avoiding
XBRL EXTENSIONS; this study shows this to be a major
deficiency.
Future study may be to compare EXTENSIONS observed in the
XBRL filing documents
with traditional filing documents (e.g. PDF) to reveal the
necessity of creating extension(s), other
than for connivance. If and when the standards setters and
regulators in the U.S. adopt principle-
based reporting concept, then we expect adoption of “comply or
explain” policy, where XBRL
filers are expected to explain/document why an EXTENSION
was adopted. Such information
will be useful in future update of the taxonomy, storage and
retrieval of XBRL data for public

use.
12
References
Bartley, Jon W., Chen, Y. Al and Taylor, Eileen Zalkin, A
Comparison of XBRL Filings to
Corporate 10-Ks - Evidence from the Voluntary Filing Program
(February 18, 2010). Available
at SSRN: http://ssrn.com/abstract=1397658
Callaghan, J., and Nehmer, R. (2009). Financial and
Governance Characteristics of Voluntary
XBRL Adopters in the US. Working paper, Oakland University.
Debreceny, R., Farewell S.M., Piechocki M, Felden C, Gräning
A. 2010. Does it add up? Early
evidence on the data quality of XBRL filings to the SEC.
Journal of Accounting and Public
Policy 29: 296-306.

Doyle, J., Ge, W., and McVay, S. (2007). Determinants of
Weaknesses in Internal
Control over Financial Reporting. Journal of Accounting &
Economics, 44, 193-223.
Falaye, O. 2007. Does One Hat Fit All? Journal of Management
and Governance. 11:239-259.
Hodge, Frank D., Kennedy, Jane J., and Maines, Laureen A.,
(2004) Does Search-Facilitating
Technology Improve the Transparency of Financial Reporting?.
The Accounting
Review, 79: pp. 687-703.
Roohani, Saeed J. (2003) The Implications of economic
theories and data level assurance
services. PricewaterhouseCoopers Research Monograph.
SEC, 2009. Interactive Data to Improve Financial Reporting.
Securities and Exchange
Commission, Washington, DC.
Stantial, John. (2007) ROI on XBRL: Interactive Data Cuts
Reporting Costs Today, Journal of
Accountancy, June, pp. 32 - 35.

13
Table 1
Variable definitions and expected relation with the probability
of XBRL reporting
deficiency
Variable
Predicted
direction
Definition
XBRL
EXTENSIONS
+ The percentage of XBRL taxonomy extension in a filing
10-Q FORM +
An indicator variable that is equal to one if a XBRL filing is
about 10-Q,
and zero if it is a 10-K filing

VFP PARTICIPANT - An indicator variable that is equal to one
if a firm participated XBRL
voluntary filing program (VFP) ,and zero otherwise
FIRM SIZE + Log of a firm's total assets at the end of year
2009
EXTREME SALES
GROWTH
+
An indicator variable that is equal to one if year-over-year
sales growth
falls into the top quintile, and zero otherwise
FOREIGN
TRANSACTIONS
+
An indicator variable equal to one if the firm has a non-zero
foreign
currency translation [data item #150] in year t, and zero
otherwise
LOSS +
An indicator variable equal to one if earnings before
extraordinary items
in year 2009 less than zero, and zero otherwise
RESTRUCTURING

CHARGE
+
The restructuring charge in year 2009 scaled by the firm’s year
2009
end market capitalization
NUMBER OF
TIMES FILING
-
Measured based on the number of XBRL filings a firm has done
as of
the current filing. For example, if a XBRL filing was a seond
filing filed
by a firm, this variable would be coded as two
FILING YEAR -
An indicator variable that is equal to one if a XBRL filing was
filed in
year 2010, and zero if it was in year 2009

14
Table 2
Sample selection
Panel A: Sample selection process
Firm-Years
Initial XBRL mandatory filings from June 2009 to December
2010 4699
Less: Filings before June 15
th
, 2009 (25)
Less: Duplicate filings (38)
Less: Missing data in Compustat (104)
Final sample 4532
Panel B: Sample distribution by creation software

Creation Software PERCENT
Bowne Tagger 23.74
EDGAR Online I-Metrix Xcelerate 22.46
Rivet Software 20.52
Fujitsu XWand 13.59
EDGARizerX 12.95
Clarity FSR 4.37
Others 2.37
100.00
Panel C: Sample distribution by year and industry
Year
Agricul
ture
Constr
uction
Finance
& Real

Estate
Manufa
cturing
Mine
ral
Retail Service
Transport
ation &
Communi
cation
Wholes
ale
Total %
2009 0 10 151 330 93 60 87 138 15 884 20%
2010 4 40 709 1319 248 256 450 533 89 3648 80%
Total 4 50 860 1649 341 316 537 671 104 4532 100%
% 0% 1% 19% 36% 8% 7% 12% 15% 2% 100%

15
Table 3
Descriptive statistics
Panel A: Descriptive statistics of XBRL deficiency filings vs.
non-deficiency filings
Variable Mean Median
Std.
Dev.
25% 75%
Predicted
difference
Mean Median
Std.
Dev.
25% 75%
XBRL EXTENSIONS 0.163*** 0.13*** 0.124 0.070 0.240 >
0.094 0.080 0.073 0.040 0.130
10-Q FORM 0.883 1.000 0.322 1.000 1.000 > 0.870 1.000 0.336
1.000 1.000

VFP PARTICIPANT 0.063*** 0*** 0.243 0.000 0.000 < 0.039
0.000 0.195 0.000 0.000
FIRM SIZE 9.283*** 9.15*** 1.531 8.270 10.166 > 8.553 8.477
1.523 7.493 9.528
EXTREME SALES GROWTH 0.187 0.000 0.390 0.000 0.000 >
0.212 0.000 0.409 0.000 0.000
FOREIGN TRANSACTIONS 0.320 0.000 0.467 0.000 1.000 >
0.346 0.000 0.476 0.000 1.000
LOSS 0.182 0.000 0.386 0.000 0.000 > 0.176 0.000 0.381 0.000
0.000
RESTRUCTURING CHARGE 0.003 0.000 0.007 0.000 0.004 >
0.004 0.000 0.007 0.000 0.004
NUMBER OF TIMES FILING 2.966*** 2*** 1.863 1.000 5.000
< 2.385 2.000 1.400 1.000 3.000
FILING YEAR 0.758*** 1*** 0.428 1.000 1.000 < 0.839 1.000
0.367 1.000 1.000
Number of observations 1924 2608
Deficiency Filings Nondeficiency Filings
Panel B: Descriptive statistics of XBRL major deficiency filings
vs. non-deficiency filings
Std.

Dev.
25% 75%
Predicted
difference
Mean Median
Std.
Dev.
25% 75%
XBRL EXTENSIONS 0.133*** 0.1*** 0.115 0.060 0.160 >
0.094 0.080 0.073 0.040 0.130
10-Q FORM 0.933*** 1*** 0.250 1.000 1.000 > 0.870 1.000
0.336 1.000 1.000
VFP PARTICIPANT 0.089*** 0*** 0.286 0.000 0.000 < 0.039
0.000 0.195 0.000 0.000
FIRM SIZE 9.48*** 9.423*** 1.526 8.485 10.311 > 8.553 8.477
1.523 7.493 9.528
0.212 0.000 0.409 0.000 0.000
0.346 0.000 0.476 0.000 1.000
LOSS 0.177 0.000 0.382 0.000 0.000 > 0.176 0.000 0.381 0.000
0.000

0.004 0.000 0.007 0.000 0.004
< 2.385 2.000 1.400 1.000 3.000
FILING YEAR 0.329*** 0*** 0.470 0.000 1.000 < 0.839 1.000
0.367 1.000 1.000
16
Panel C: Descriptive statistics of XBRL minor deficiency
filings vs. non-deficiency filings
Std.
Dev.
25% 75%
Predicted
difference
Mean Median
Std.
Dev.

25% 75%
XBRL EXTENSIONS 0.172*** 0.14*** 0.127 0.070 0.250 >
0.094 0.080 0.073 0.040 0.130
10-Q FORM 0.872 1.000 0.334 1.000 1.000 > 0.870 1.000 0.336
1.000 1.000
VFP PARTICIPANT 0.059*** 0*** 0.235 0.000 0.000 < 0.039
0.000 0.195 0.000 0.000
FIRM SIZE 9.268*** 9.124*** 1.529 8.243 10.164 > 8.553
8.477 1.523 7.493 9.528
0.212 0.000 0.409 0.000 0.000
0.346 0.000 0.476 0.000 1.000
LOSS 0.188 0.000 0.390 0.000 0.000 > 0.176 0.000 0.381 0.000
0.000
0.004 0.000 0.007 0.000 0.004
< 2.385 2.000 1.400 1.000 3.000
FILING YEAR 0.831 1.000 0.375 1.000 1.000 < 0.839 1.000
0.367 1.000 1.000
Minor Deficiency Filings Nondeficiency Filings

All variables are described in Table 1. The t-test of means uses
the pooled method when the
underlying variances are equal and the Satterthwaite method
when they are unequal. (*), (**),
(***) indicates significance at the 0.10, 0.05, and 0.01 levels,
respectively for the t-test (shown
on mean value above) or Wilcoxon rank-sum test (shown on
median value above).
17
Table 4
Spearman correlation among key variables
XBRL
EXTEN.
10-Q
FORM
VFP

PART.
FIRM
SIZE
EXTR.
SL GRO
FORE. LOSS RESTR.
CHG
#TIMES
FILING
FILING
YEAR
ERROR 0.29*** 0.02 0.05*** 0.23*** -0.03** -0.03* 0.01 0.02
0.12*** -0.1***
XBRL EXTENSIONS -0.04** 0.07*** 0.45*** 0.01 -0.07***
0.05*** -0.09*** 0.39*** 0.07***
10-Q FORM -0.03* -0.11*** 0.03* -0.02 0.01 -0.04*** -
0.19*** -0.13***
VFP PARTICIPANT 0.14*** -0.08*** 0.04*** -0.01 0.07***
0.09*** -0.07***
FIRM SIZE -0.09*** -0.05*** -0.02* 0.01 0.35*** -0.25***

EXTREME SALES GROWTH -0.02 -0.13*** -0.14*** -
0.05*** 0.03**
FOREIGN TRANSACTIONS 0.04** 0.24*** 0.03* -0.02
LOSS 0.11*** -0.04*** 0.03*
RESTRUCTURING CHARGE 0.05*** -0.03*
NUMBER OF TIMES FILING 0.35***
Variable ERROR is an indicator variable that is equal to one if
a XBRL filing has an error, and zero otherwise. All other
variables
are defined in Table 1.
(*), (**), (***) indicates significance at the 0.10,
0.05, and 0.01 levels, respectively.
18
Table 5

Logistic regression of the probability of XBRL filing deficiency
Independent Variables
Predicted
Sign
Dependent variable=ERROR
Logit estimate
(X
2
)
INTERCEPT 1.427
( 45.271)***
XBRL EXTENSIONS + 7.452
( 229.046)***
10-Q FORM + 0.092
( 0.755)
VFP PARTICIPANT - 0.036
( 0.048)
FIRM SIZE + 0.146
( 20.662)***

EXTREME SALES GROWTH + -0.059
( 0.396)
FOREIGN TRANSACTIONS + -0.051
( 0.397)
LOSS + 0.026
( 0.069)
RESTRUCTURING CHARGE + 9.858
( 3.076)*
NUMBER OF TIMES FILING - 0.05
( 1.94)
FILING YEAR - -0.711
( 46.192)***
Industry indicator variables Included
Software indicator variables Included
Number of total observations 4532
Likelihood-Ratio-Pr>Chi-Sq <0.0001
Pseudo R-Sq 0.2047

Dependent variable ERROR is an indicator variable that is
equal to one if a XBRL filing has an error,
and zero otherwise. All other variables are defined in Table 1.
(*), (**), (***) indicates significance (P≥X
2
) at the 0.10, 0.05, and 0.01 levels, respectively.
19
Table 6
Logistic regression of the probability of XBRL filing deficiency
by severity of deficiency
Independent Variables
Predicted
Sign
Dependent variable=
ERROR_MAJOR
Dependent variable=

ERROR_MINOR
Logit estimate
(X
2
)
Logit estimate
(X
2
)
INTERCEPT 5.028 0.512
( 169.079)*** ( 5.026)
XBRL EXTENSIONS + 10.038 7.384
( 99.273)*** ( 213.568)***
10-Q FORM + -0.102 0.035
( 0.179) ( 0.104)
VFP PARTICIPANT - 0.125 -0.001
( 0.221) ( 0)
FIRM SIZE + 0.228 0.143
( 13.673)*** ( 17.745)***
EXTREME SALES GROWTH + -0.1 -0.083

( 0.289) ( 0.711)
FOREIGN TRANSACTIONS + -0.009 -0.086
( 0.003) ( 1.037)
LOSS + -0.137 0.064
( 0.509) ( 0.395)
RESTRUCTURING CHARGE + 16.646 10.081
( 2.284) ( 2.941)*
NUMBER OF TIMES FILING - -0.348 0.096
( 25.166)*** ( 10.223)***
FILING YEAR - -2.505 -0.256
( 169.950)*** ( 5.162)**
Industry indicator variables Included Included
Software indicator variables Included Included
Number of total observations 3100 4298
Likelihood-Ratio-Pr>Chi-Sq <0.0001 <0.0001
Pseudo R-Sq 0.3008 0.2122
Dependent variable ERROR_DESCRIPTOR (MAJOR/MINOR)
is an indicator variable that is equal

to one if a XBRL filing has a major /minor error and zero if the
filing does not have any error. All
other variables are defined in Table 1.
(*), (**), (***) indicates significance (P≥X
2
) at the 0.10, 0.05, and 0.01 levels, respectively.
20
Appendix 1: The definition of each type of error from XBRL
Cloud EDGAR Dashboard
Validation
Code
Definition EDGAR Filing Manual
JMM
Major
Error
E Error
SEC will not (or should

not) accept the
document according to
the EDGAR Filing Manual
Minor
Error
W Warning
SEC will provide a
warning upon
submission. Also, might
be an underlying
XBRL 2.1 problem
C Inconsistency
Rollups do not add up
according to calculation
linkbase.
P Best Practice
Misleading precision on
submitted numeric
values
+tn# tY
Management 306

November 5,2013
An Instructional Guide on How to Make Delicious
Mexican
Food
Meals
By: Brianna Van Horn
ENCHILADAS (can serve up to 10-15 people) . ?,.V*l't;
'/
" 1;r bcV
Instead of eotingiust tortillas and chicken, why don't you spice
it up a bit!. And make your dish
cheesy, saucy andfull of amazingflavors.
What will you need:
I bag of corn tortillas
2 cans of Las Palmas Red Chile Sauce
I bag ofchicken hreast
I package of Queso Fresco
1 package ofshredded Colby Jack cheese
I small onion
1 green onion

I container of garlic
I medium can of sliced olives
1 container ofsour cream
1 medium frying pan
I baking square pan
I medium pot
I small bowVmedium bowl
I bottle of oil (canola, vegetable, etc)
Directions:
I fiU a medium pot half way with water. Place about 3 to 4
chicken breasts into the pot.
Sprinkle in garlic to flavor chicken. You may add as much
garlic as you would like to get yoru
desired flavor of chicken. Let chicken cook for about an hour or
until chicken easily breaks apart-/
Once ready, pull the chicken out ofthe pot and place on a plate
to cool down. When completely
cooled down, you can then shred the chicken into thin pieces.
2 n"the chicken cooksryou can start to prepare other things.
First, grab a bowl.-This will be
used to place chopped up ingredients. Make sure to
wffigff,vegetables before cutting up. With a
knigcut up the onion into small pieces and then phc$inJBwl.

Once the onion is chopped up,
you can now get the Queso Fresco and place it in the bowl with
the chopped onions. Since this
cheese is a big roundiirclg-yo" will need to crumble it up until
it looks crumblike. Then mix the
cheese and onion to make sure it's evenly mixed.
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sgatkr
3 N"*t, chop up green onions but don't put these in the bowl.
Store on the side soqewhere toJ Next, chop up green oruons but
don't put these rn the bowl. store on the srde sorEewhere to / - -
. . .t
eventually use ht;ininrhfr""tiorrr. Afterwardgopen a can of
olives and drain out aft?";.,i"" /;{:"ff
Leave olives to the side. Eventually;they will be used as well in
later directions. t .. t t^t*-. c)vp lJ^
'
t ;; ;-,:-[fr'li ... Jva^ r rclvalgL"kri
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Leave olives to the side. Eventually;they will be used as well in
later directions.
4 lo ufrying panTpour about half a cup or sor of oil and let it
preheat. After heating up the oil, - , I
iately place a tortilla into the pan. Let tfr" tortitlu -'n tI* J
seconds. Then pull out and place on the baking pan. Oil and

sauce will eventually keep running out so you will have to
repeat step 4. Be carefirl.the tortillas
can become exhernely hot when taken out of the sauce. Sorit's
best to let thern "*t)iffim-
*'UL?
not try to roll them right away. Once you have a good amount of
saucy cooked tortillas on your
baking pan, proceed to step 5.
c
5qqltprinkle the queso fresco and onion mix onto each tortilla.
Theggrab a fewpieces of
shredded chicken and place on top. Lastly, spoon a few olives
onto tortilla. Repeat until all
tortillas have all the=ingredients gr them. Once everything is
placed in the tortillasyou can then
begin to roll them. - lh
elr, 1
48urutta<-
u"rlb
"^
-."0I (TIP) When adding ingredients make sure not to over
stuffthe tortillas orthey will be hard to ) ^Jt,f Xg ' roll. Also
,when you roll them up make sure they are rolled up tightly to
avoid falling apart. Ll
6 Witl the remaining red chile sauce, pow it all overthe
enchiladas. Nex! sprinkle Colby Jack
cheese all on top until it covers the majority of the enchiladas.
Once the cheese is all sprinkled
on, then grab the green onion *rat was chopped up early and

sprinkle it all over the enchiladas as
well.
7 N"*t place the pan of enchiladas in the oven. Set the
temperature to about 350 degrees. Leave
in the oven until cheese is fully melted on top. Then carefully
take out. pf ehea'* ?
ag rzz
B Carefully serve how many you would like on a plate. hrt as
much sour cream as desired on
top of enchiladas.
9 Eat and enjoy!
Looking for a side dish that goes great with enchiladas refer to
prge l2l
(Rice Recipe) ) ;lZuce
'
Michelle Alvarez
Management 306
How to Have the Perfect Marriage
Studies have shown that married people live longer, have better
health, earn more
money, feel happier, enjoy more satisfying sexual relationships
and have more

successful children than those who are single*^Hq4/-ever, the
divorce rate keeps
increasing or less people decide not to g"[email protected]#usqit
can be very scary. Here
are the basic and easy instructions you need to follow in order
to have the marriage you
always dreamed of.
Marriage can be divided into 5 different stages. 1) Honeymoon,
2) Realization,
3) Family, 4) Emptiness 5) completion. Building a perfect
marriage is a lifelong
challenge, but it is definitely possible if you follow these easy
instructions.
Tools
. Communication
o Love
. Respect
o Money
. Humor
. Vacations
. You-Me time
. Organization
Honeymoon
This stage is the first or second year depending on the arrival of
children. lt is the most
beautiful stage because it's the first everything. First, spend
quality time with your
Spouse. Do not just stay home and watch movies. Go out,
converse, have
experiences, make plans with friends and make the best of it.
Second, this stage
should be wisely used to learn how to communicate effectively
and make adjustments

to satisfy each other. lt is the stage where couples should take
advantage of you-me
time because things change when there are children. The key
tools for this stage
are love and respect.
Tip: Avoiding cheating temptations is essential for a perfect
marriage. Stay away
from people you know you are attracted to. Don't carpool to
meetings, don't exchange
numbers, don't add him/she on Facebook and don't put
yoursell,o-rfrompromising
situations. Things can get out of control.
Realization
This is the stage for some teamwork. lt's the realization stage
where you have learned
things about your spouse you didn't know or you have happily
ignored. You have
discovered his/her weaknesses or habits you mostly hate. lt is
the first divorce danger
zone. The key tool for this stage is communication. First, it is
important to let your
partner know what bothers you without criticizing. Second,
share responsibilities and
duties. Do not let your spouse do all the hard work. Admit fault,
forgive and forget.
Tip: Take this time to talk about children, money, religion, how
often should you
visit family. Finally, never complain about the house being
messy; instead offer
yourself to clean up.

Family
There's a lot going on during this stage. ls the time where
couples spend most of their
time raising children, paying mortgage, possibly working two
jobs or switching
careers. To make your marriage perfect you will at least
organize or plan a family
vacation once a year. lt can be as simple as camping on your
backyard. Have a family
adventure, be creative and have fun. The key tools for this stage
are humor, vacations and organization. Second, maintiin a
healthy living style. lt is
very important to stay active during this stage to release stress.
lt would be excellent if
the entire family participates on any sport events.
Tip: Pay close attention to your spouse. Turn off the television
when the
children go to bed and have you-me time.
Emptiness
During this stage both of you are back on your own. Children
have grown up and leave.
Now, you and your spouse should take this time to acknowledge
your
accomplishments. lt is essential to get to know each other again
and make up for the
time lost on the previous stage. Remember to enjoy his/her
company. Also, Plan
vacations and explore the world if possible.
Tips: Make your spouse fall in love with you once again by
dedicating songs,
sending flowers (not necessary on special occasions), help with
chores and don't ever
complain about his/her physical appearance.

Completion
Congratulations, you have made it through the most difficult
stages. You lived and
loved through the chaos of marriage. Continue to show affection
toward each other.
Enjoy life, grandchildren and most important yourself.
. ,r d^p py L,'In I.
lAy /,,'+o " &'g PY
a)
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4Pr
Jonathan Grisham
MGMT 306
2/21/2013
How to Have a Good Time in Las Vegas
If you feel like recently you haven't had any excitement in your
life, a good weekend in Las
Vegas is sure to spice up your boring life. There is plenty to do
in Vegas, from: shopping,
drinking, clubbing, going to shows, and walking the strip
looking for a suitable hookup for the
weekend. I would advise on this trip that you do not gamble, as
the trip is already very 't)
expensive, and gambling under the influence is a good way to

go brokeThe fun that Vegas has
to offer requires a full weekend, so clear your schedule and
gather your closest friends for one of
the best weekends of your life.
The Vegas experience can be divided into these steps: l) gather
friends and drive to Vegas, 2)
get hotel room and start drinking, 3) go out clubbing 4) wake up
and get food 5) go shopping or
swimming (optional) 6) see a show such as Cirque du Soleil 7)
go back out clubbing, unless you
have already found a suitable mate to take back to the room 8)
end the night by finishing all
remaining alcohol and other drugs. 9) head home
Tools and Supnlies:
-Car
-Cash (remember to get singles too)
-Credit Card
-Alcohol (As much as you feel you need) tln-r"^,b3 .rp I
-At least 1 ounce of Kuslrt(or less you're new to the game)
-Smoking utensil (I prefer bong)
-At least Yz owce of Psilocybin Mushrooms
-Any other drugs you feel necessary to get you through the
weekend hu)o
r(5V
{ugs you reer necessary to get y
.tOn fu$Uf corrrlowrS, *,
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Gather X'riends:
2 Make sure all friends have pitched in for gas, alcohol and
other drugs. Once you have all the
supplies you need, you can begin driving out to Vegas. I would
suggest leaving Friday moming
so you avoid the evening traffic and have time to enjoy Friday
night in Vegas.
Get Hotel Room and Let the Pre-eame Beein:
The first step in your adventure is to get a hotel room. Ideally
you would have made a
reservation in advance, but if no$should be able to find a room
although selections will be
limited. In choosing where to stayfl am an advocate for getting
a more expensive room for two
qhtun?'
reasons. One, you can save money when you're dead. Two, it
will make you more attractive to
your potential hookup buddy which is a definite plus.
Personally, my favorite hotel to stay at is
Manjalay Bay. They have pools to swim in where you can order
food in the morning ygule 2
)d,ttu"g over and there are plenty of cute girls by the pools.
Once you get to your room; its
'g*rr"time, let the party begin!
Go F'ridav Night Clubbine:

Start the weekend right by attending some of the many clubs in
Las Vegas. Make sure you have
consumed enough alcohol and marijuana to keep you on a
sufficientbuzzto last you the night.
You can always buy more alcohol but leave the Kush at home.
Once you hit the clubs,
immediately start scouting the room for some babes to bring
back to the room. The great thing
about Vegas is that even if you can't find a mate for the night,
there are many strip clubs that you
can visit to have your needs met. Make sure to bring your
singles!
Wake Up and Get Food:
When you finally stumble back to your room Saturday morning,
try to get a couple of hours of
sleep. When you wake up you will be hung over, so you're going
to need to eat something. If
you're at the Mandalay Bay, all you need to do is head out to
the pool and order pool side from a
cabana. This presents another possibility to look for a potential
hookup buddy if you struck out
and had to pay for a lap dance the previous night.
Shop/Swim/llan:
While the nightlife in Vegas is great, there is plenty to do
during the day as well. If you need to
upgrade your wardrobe, there are plenty of stores on the Vegas
strip. If you're not looking to
spend the day shopping, you can always stay at the pool to

swim. If neither of these appeal to
you, a good nap is a solid idea as well.
Cirque du Soleil:
After you finish up your shopping, swimming or napping, it's
time to get ready to go see Cirque
du Soleil. You will need to eat some Psilocybin Mushrooms to
enhance the show. Trust me, it is
definitely worth it. You might want to have a sober friend go
with to babysit all users of the
mushrooms, because you may not be acting rationally.
{tf$hAl
Go Back gut Clubbine or Finish offthe Niehtwith a Partv in vour
Room:
So your final night you can either go out to a club, or if you
already have a mate for the night
you may just want to have aparty in your room. Both are
excellent decisions, and the goal of the
night is to finish offall remaining drugs you brought. Enjoy!
Ifead Home:
How to Raise Potatoes in a Home Garden
If you like tender, juicy potatoes, home-grown are definitely the
best. Although the plant of the potato is
visible above the ground, the end product is found below the

soil. The process from preparing to eating can
take as long as 3-4 months, but the results will be worth the
wait. Gardening experts agree that the best time
for potato planting is about a month before the last spring frost.
This time period will allow the potato to
emerge from the soil after freezing conditions but be harvested
before the extreme heat of summer. Although
this vegetable can be purchased rather cheaply in the
supermarket, the quality of home-grown potatoes far
exceeds those bagged on grocery shelves.
The production of potatoes can be divided into these steps: (1)
preparing the soil, (2) preparing the potatoes,
(3) planting the potatoes, (4) maintaining the plants, and (5)
harvesting the potatoes.
Tools and Supplies
To complete the entire project you will need the following
tools:
A tiller is a gas-powered machine that can break up, mulch, and
aerate soil with deep-cutting blades that
extend deep into the ground. Tillers are useful in small gardens
over one-hundred square feet. A typical tiller is

somewhat larger than a gas-powered lawn mower and requires a
larger, more powerful engine than do typical
lawn mowers. Its most important components are its blades,
usually measuring 24 to 36 inches across, that
turn in a circular motion digging down into the soil with a
continuous motion. Gas-powered tillers make
preparing a garden much easier, faster, and less back-breaking
than doing so by hand with a shovel or hoe. You
guide the tiller along in front of you and set the depth that the
blades will cut into the soil. You make several
cuts through the soil to fully turn it over and aereate it. A
garden tiller can also be attached to the rear of a
small tractor. This type of tiller provides satisfactory results but
may pose some difficulty in controlling the
direction.
You will need to purchase the following:
Preparing the Soil
Although potatoes can be raised in virtually any type of soil,
best results can be achieved in loam which is a red
clay, sandy combination. Once the garden plot has been
selected, the following steps will utilize the best
growing conditions: (1) clearing the land, (2) loosening the soil,

and (3) digging the holes.
1. Clearing the land of all debris and plants will improve growth
of your potatoes. Best results can be
achieved if all debris and previous growth is removed from the
area. It is suggested that raking the
entire plot will prove beneficial as the plants start to grow.
2. Loosening the soil will allow the potatoes to develop into
healthy plants. Although a hoe and rake will
provide satisfactory results, the job will be much easier with the
use of a gas-powered tiller. These can
be rented from local equipment rental facilities.
3. Digging the holes correctly will enable the potatoes to grow
above and below the ground. Although
there is some difference in varieties, most potatoes should be
planted from 3-5 inches below the
ground. These holes can be dug with a hoe in a long trench or
individual holes.
Preparing the Potatoes
Although any type of potato can be used for planting, best
results can be achieved with the purchase of
certified seed potatoes from a local nursery. After securing the
potatoes, they can be prepared for planting by
(1) cutting into pieces and (2) sprouting the eyes.

1. Cutting the potatoes can be achieved with a small, sharp
knife. Cut the seed potato into several pieces
making sure each piece as at least one eye and a large piece of
the potato.
Note: It is important to include at least one eye on the planting
portion since the new potato will grow
from the eye. The first food for the plant will be derived from
the portion of potato.
2. Sprouting the eyes will provide better results for future
plants. Lay the pieces out on flat or shallow
trays and allow them to sit in a sunny, airy place for several
weeks until the eyes sprout. These sprouts
will be dark green and closely clustered in the eye.
Planting the Potatoes
Once the soil has been prepared and the potatoes have sprouted,
you are ready to put them into the ground.
This procedure is extremely important to the success of your
future crop. The planting can be divided into
these steps: (1) inserting the potatoes, (2) covering the potatoes
and (3) giving the potatoes a boost.
1. Inserting the potatoes correctly will insure the emergence of
your plant. Place a small segment of the
sprouted seed potato in your previously dug trench or hole.
Place one piece of potato every 12 inches.
Make sure the eye of the potato is facing up to direct the plant

out of the soil.
2. Covering the potatoes with sufficient loose soil will enable
the plant to emerge successfully from the
soil. If the trench or hold has been dug to the correct depth, you
should be able to cover each potato
piece with approximately 3 inches of surrounding loose soil.
3. Giving your planted potatoes a boost with water and fertilizer
will start them off on the right track.
Since the eyes are already sprouted, water and fertilizer will
allow for the continued growth of the
plant toward the surface of the soil. Sprinkle lightly with
commercial fertilizer or manure and then
water each location thoroughly.
Maintaining the Crop
Although the potatoes are now in the ground, it is important to
follow some simple procedures to guarantee
the success of your potato yield. This is a crop with a fairly
long growing period, so maintenance of the garden
will ensure success. The steps for maintenance include: (1)
weeding the plants, (2) fertilizing the plants, (3)
controlling insects, and (4) watering when necessary.
1. Weeding the plants should be done on a regular basis. Use a
sharp-pointed hoe to chop out the foreign
weeds. Removal of the chopped weeds will ensure that they do
not start to grow again.

Warning: The vines of the potato can grow freely along the
ground. Be careful not to damage the
growing plant.
2. Fertilizing the plants of the potato can ensure growth above
and below the ground. The type of soil will
determine the correct fertilizer to be used. A local nursery can
provide the information you need.
3. Controlling insects in your potato garden will enable your
plants to continue growing. There is an all-
purpose potato dust or spray that can be purchased to control
most bugs that will damage this
vegetable.
4. Watering the plants may be necessary if there is not
sufficient rainfall. Keep a water hose nearby to
water whenever the plants seem dry. This will become even
more important as the summer months
get hotter.
Harvesting the Potatoes
After several months of anticipation, your potatoes should be
carefully observed to determine if they are
ready to be harvested. Because your crop should provide

potatoes for many meals to come, it is important to
finalize your project with the following procedures for
harvesting: (1) determining correct time of harvest, (2)
removing potatoes from the ground, and (3) storing the potatoes
for extended use.
1. Determining the time of harvest will depend upon several
factors. When the vines have completely
died down, the potatoes below the ground will no longer grow.
You may also check the size of your
potatoes by digging up in various spots throughout your garden.
2. Removing potatoes from the ground will be hard work but
very rewarding. Very carefully dig up a large
area of earth around each vine using a spading fork. Turn over
the soil and carefully remove the
potatoes from the soil. Allow the potatoes to dry completely.
3. Storing the potatoes for extended use will allow you to enjoy
them for many months to come. The best
environment for storing potatoes is a cool, dark place with
plenty of air. Slat crates are much better
than solid boxes or bins.
Warning: Potatoes that have been dug up should not be exposed
to the sun any longer than is
necessary to remove dirt. The sun will make the potatoes
acquire an unpleasant flavor.
Although the process of raising potatoes is a time-consuming,

lengthy procedure, the results can be very
satisfying. Not only can you enjoy the benefits for many
months, you may also be able to share your harvest
with friends and neighbors.
How to Make and Install a Window Curtain
If you have basic sewing knowledge and access to a sewing
machine, you can make a simple curtain in a short
amount of time. Curtains make a big difference in the "look" of
a room, adding color and style to your decor.
Once the curtain is made, it's easy to hang it just where you
want it. With these simple step-by-step
instructions, you can: (1) measure your window and purchase
the appropriate type and amount of fabric; (2)
sew a simple curtain; and (3) install the curtain on your
window.
Equipment and Supplies
As in any project, it helps to know what equipment and supplies
you are going to need before you get started.
To make the curtain, you will need the following some
equipment and supplies.
First, you'll need the following tools:

Also, you'll need these sewing items:
ssors
To install a curtain inside the window frame, all you will need
is a spring-tension curtain rod. To hang the
curtain on the wall outside of the window frame, you will need
these items:
e measure
-style curtain rod and its brackets

Preparing to Sew the Curtain
You're probably ready to start sewing right away, but there are
some preliminary things you need to do first.
Note: Since the size of the window determines the amount of
material you will need, measure the window
before you buy the material.
Before you can sit down at your sewing machine and begin to
sew, you must:
1. Decide what type of curtain rod you want to use.
2. Measure the window.
3. Purchase the curtain fabric and rod.
4. Cut the curtain piece out of the fabric.
Deciding what type of curtain rod to use. A simple curtain can
be hung with a cafe-style curtain rod or a spring-
tension rod. Mounting a spring-tension rod does not require any
hardware and installs the curtain inside the
window frame. A cafe-style curtain rod must be hung with
brackets that are affixed to the wall-side of the
window frame and hangs the curtain outside of the window
frame, against the wall. So, before you go any
further, decide where on the window you want the curtain to
hang and what kind of curtain rod you'll need to

do that.
Measuring the window. The measurements you take here will
determine the success or failure of your curtain
making project. Remember the old saying: measure twice, cut
once! Refer to the diagram below as you
measure your window in the following manner:
1. Get your pencil, paper, and measuring tape.
2. Decide how long or short you want the curtain to be.
3. Measure the width of the window. For a curtain that will fit
inside the window frame, measure from
the inside of one corner to the inside of the other corner. For a
curtain that fits outside the window
frame, measure between the points outside the window frame
where you want the curtain.
4. Write down your measurement in inches.
5. Measure the desired length of your curtain against the
window.
6. Write down your measurement in inches.
Purchasing the fabric and curtain rod. Now it's time to go to the
fabric store and purchase your curtain rod and
material. Since you will probably have your curtain for a long
time, make sure you purchase a color and design
pattern of material that you really like.
Notes:
1. Some types of fabrics do not make good curtains. I
recommend that you purchase drapery fabric for

your curtain. Although it costs a little more than regular fabric,
the investment in a material that will
hang correctly and look good is well worth the extra expense.
Drapery fabric also comes in widths wide
enough to allow for making curtains out of one piece of fabric,
without having to seam the curtain.
2. Consider purchasing a little more material than you will
actually need. This gives you some leeway in
working with the material, in case you make a mistake in
cutting out the curtain or want extra material
to make matching accessories.
To determine how much material you need:
1. Get your pencil, paper, and calculator.
2. Multiply the width of the window (W) times 3 (Wx3). Write
down your measurement.
3. Add 8 inches to the length (L) of the finished curtain to allow
enough material to make the casing and
hem (L+8). Write down your measurement.
4. Convert your measurements to yards by dividing each by 36
inches per yard. For example: (L+8)/36 =
the length of the curtain in yards (L') , and (Wx3)/36 the width
of the of curtain in yards (W'). Write
down your measurements.
5. Go to the fabric store and purchase at least W' yards of
material, making sure the material is at least L'
yards wide.
6. Purchase a cafe-style curtain rod for a outer window frame

curtain, or a spring-tension rod for an inner
window frame curtain, making sure the rod is longer than the
width of your window (W).
Cutting out the curtain pieces. Most likely, the material you
purchased is larger than the piece you need to
make the curtain. Although you can purchase a curtain pattern,
a simple design such as the one these
instructions describe doesn't require a pattern. Again, let me
remind you to measure twice, cut once! Follow
these steps to cut out your curtain:
1. Lay the material out on your work table, wrong side up,
making sure to smooth out all of the wrinkles.
2. Measure the width of the curtain with your tape measure
(W'), marking the edge of that width with
pins or a fabric marker.
3. Measure the length of the curtain piece (L'), also marking the
edge with pins or a marker.
4. Check your measurements.
5. Cut out the curtain piece along the pins and/or markings.
Sewing the Curtain
After all that preparation, it's finally time to start sewing.
Remember that the wrong side of a fabric is that side
which you don't want to show. The fabric design and pattern are
not as attractive on the wrong side, as well.
There are three steps involved in sewing your curtain: (1)

setting up your equipment, (2) making the curtain
casing, and (3) hemming the curtain.
Setting up your equipment. It's important to have everything
ready to go before you start to sew. To get ready,
do the following:
interruptions.
proper setting for your curtain fabric.
sewing machine on your work table and thread it
with your chosen thread.
Caution: Be careful not to burn your fingers with the hot iron
while ironing the fabric.
Sewing the casing. The casing will form the part of the curtain
that fits over the rod. To make the casing:
1. Turn down the top edge of the fabric 1 inch along its entire
length, wrong side to wrong side, pressing
the fabric with the iron as you go, until the fabric stays down by
itself.
2. Turn down the same edge another 2 inches, with the right
side of the previous turned- down edge
against the wrong side of the fabric, again pressing the fabric
with the iron as you go, until the fabric
stays folded by itself.
3. Pin along lower folded edge.

4. Sew along pinned edge.
Hemming the sides and bottom of the curtain. If you want your
curtain to have a finished, professional look,
you must hem the sides and bottom. Follow these steps to hem
the sides of the curtain:
1. Fold the edges of the fabric in 1 inch along each side, wrong
side to wrong side, pressing the fabric
with the iron as you go, until the fabric stays down by itself.
2. Turn each side edge in another 2 inches, with the right side
of the previous turned-in edge against the
wrong side of the fabric, again pressing the fabric with the iron
as you go, until the fabric stays folded
by itself.
3. Pin along folded edges.
4. Sew along pinned edges.
Now, follow these steps to hem the bottom of the curtain:
1. Fold the bottom edge of the fabric up 1 inch, wrong side to
wrong side, pressing the fabric with the
iron as you go, until the fabric stays down by itself.
2. Turn the bottom edge up another 4 inches, with the right side
of the previous turned-in edge against
the wrong side of the fabric, again pressing the fabric with the
iron as you go, until the fabric stays

folded by itself.
3. Pin along folded edges.
4. Sew along pinned edges.
Take a look at your beautiful new curtain. The only thing left to
do now is to hang it up.
Installing the Curtain Rod and Hanging the Curtain
The way you install the curtain rod will greatly affect the look
of your new curtain. After all the effort you put
into making the curtain, you don't want it to hang crooked or
fall down.
Note: If you're mounting the curtain rod outside the window
frame on a part of the wall that is not backed by a
wooden stud, I strongly recommend that you use molly bolts
instead of screws to affix the brackets. This will
prevent the curtain rod brackets from pulling out of the wall.
Using molly bolts. A molly bolt is a type of fastener used to
hang on object on wallboard (sheetrock) that has
open space behind it. A molly bolt consists of 3 pieces: a screw,
a washer, and a metal or plastic sleeve that fits
over the screw. The sleeve is open at both ends, slightly larger
than the screw, and has a flat, nail-like head.
The middle part of the sleeve is not solid, but made of 4 wavy
metal strips that are continuous with the solid
ends of the sleeve. The inside of the sleeve is threaded to fit the
screw, and the washer fits between the
screwhead and the metal sleeve. The sleeve is inserted into a
properly-sized hole in the wall. As the screw is
screwed into the sleeve, the metal strips of the sleeve expand
behind the wallboard, shortening and thickening

the sleeve to provide a large area of contact between the sleeve
and wall holding the screw firmly in place.
Note: Make sure you really want that molly bolt where you're
putting it, because once it's in, the sleeve can't
be removed without making a large hole in the wall.
To use a molly bolt:
1. Drill a hole that is slightly smaller than the metal sleeve at
the desired location.
2. Insert the sleeve into the hole.
3. Place the curtain rod bracket over the hole.
4. Put the washer on the screw and screw the screw into the
metal sleeve.
Installing the curtain rod. Installing a curtain rod need not be
difficult or time consuming. If you choose to use a
spring-tension rod, all you have to do is push the ends of the
rod together until the rod is short enough to fit
inside the window frame, put the rod inside the frame, then let
the rod expand until it fits snugly against each
side of the window. To install a cafe-style curtain rod, gather
these tools:
ng tape

Now you're ready to put up the curtain rod by following these
steps:
1. Hold one of the brackets against the wall where you want the
edge of the curtain, and mark the holes
in the bracket on the wall with a pencil.
2. Pre-drill the marked holes.
3. Insert molly bolt sleeves if you are using these instead of
plain screws.
4. Place the bracket against the wall and insert the screws into
the holes or molly bolt sleeves.
5. Use the screwdriver to screw the screws into the wall .
6. Measure the distance of the bracket from the edge of the
frame, and them down.
7. Repeat steps 1-5, making sure to place the second bracket the
same distance from the edge of the
window as the first bracket.
8. Hang the rod on the brackets, using the level to test for
crookedness.
9. Hang the curtain if the rod is level, or remove the second
bracket and repeat step 7 if the rod is too
crooked.
Hanging the curtain. Now you're ready for the last and easiest

step of all, hanging your beautiful new curtain.
Just follow these steps:
1. Insert the curtain rod into the casing at the top of the curtain.
2. Gather the much-wider curtain along the rod until the rod-
ends are visible at either end of the curtain.
3. Hang the curtain and rod up on the window.
4. Arrange your curtain along the length of the rod so that it
gathers evenly.
Now that you've finished hanging your curtain, take a moment
to look around the room. You'll notice that it
looks completely different. Window curtains pull the decor of a
room together, softening the edges of the
window and making the room a more pleasant place to be. Give
yourself a big pat on the back for taking the
time to make your curtain, then relax with a cup of tea while
you plan your next home decorating project!
Homework 6
Instructions
Your choice!
Write a set of instructions for the class. The topic is up to you.
Assume your reader is not familiar with
the subject, and he or she will follow your instructions to the
letter.

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