Measuring the number of words is more detailed than measuring “part-page” disclosure (Deegan and Gordon, 1996); words lend themselves to more exclusive analysis (Gray et al., 1995b); “part-page” disclosure does not consider different print and page sizes (Hackston and Milne, 1996); and measurement according to number of sentences ignores differences in typeface size and does not account for different grammar conveying the same message (Milne and Adler, 1999).