Regulation and financial disclosure: The impact of plain English

Citations

Cited by:

1. Chen, Zhenhua & Loftus, Serena, 2019. "Multi-method evidence on investors’ reactions to managers’ self-inclusive language," Accounting, Organizations and Society, Elsevier, vol. 79(C).
2. Asay, H. Scott & Libby, Robert & Rennekamp, Kristina, 2018. "Firm performance, reporting goals, and language choices in narrative disclosures," Journal of Accounting and Economics, Elsevier, vol. 65(2), pages 380-398.
3. Ramiro Losada, 2022. "La información pública periódica de los fondos de inversión: como influyen en las decisiones de los inversores," CNMV Documentos de Trabajo CNMV Documentos de Trabaj, CNMV- Comisión Nacional del Mercado de Valores - Departamento de Estudios y Estadísticas.
4. Chan, C.S. Richard & Park, Haemin Dennis & Huang, Julie Y. & Parhankangas, Annaleena, 2020. "Less is more? Evidence for a curvilinear relationship between readability and screening evaluations across pitch competition and crowdfunding contexts," Journal of Business Venturing Insights, Elsevier, vol. 14(C).
5. Ramiro Losada, 2022. "Periodic public information on investment funds and how it influences investors´ decisions," CNMV Working Papers CNMV Working Papers no. 7, CNMV- Spanish Securities Markets Commission - Research and Statistics Department.
6. Leonard Kostovetsky & Jerold B. Warner, 2020. "Measuring Innovation and Product Differentiation: Evidence from Mutual Funds," Journal of Finance, American Finance Association, vol. 75(2), pages 779-823, April.
7. Farrell, Michael & Murphy, Dermot & Painter, Marcus & Zhang, Guangli, 2023. "The complexity yield puzzle: A textual analysis of municipal bond disclosures," Working Papers 338, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
8. Buehlmaier, Matthias M. M. & Zechner, Josef, 2016. "Financial media, price discovery, and merger arbitrage," CFS Working Paper Series 551, Center for Financial Studies (CFS).
9. Huynh, Thanh D. & Nguyen, Thu Ha & Truong, Cameron, 2020. "Climate risk: The price of drought," Journal of Corporate Finance, Elsevier, vol. 65(C).
10. Kate Suslava, 2021. "“Stiff Business Headwinds and Uncharted Economic Waters”: The Use of Euphemisms in Earnings Conference Calls," Management Science, INFORMS, vol. 67(11), pages 7184-7213, November.
11. Samuel B. Bonsall & Brian P. Miller, 2017. "The impact of narrative disclosure readability on bond ratings and the cost of debt," Review of Accounting Studies, Springer, vol. 22(2), pages 608-643, June.
12. Rachappa Shette & Sudershan Kuntluru, 2018. "Readability of Initial Public Offering Prospectus and Earnings Performance," International Journal of Economics and Financial Issues, Econjournals, vol. 8(3), pages 68-74.
13. Xu, Zhaoxia, 2020. "Economic policy uncertainty, cost of capital, and corporate innovation," Journal of Banking & Finance, Elsevier, vol. 111(C).
14. Bonsall, Samuel B. & Leone, Andrew J. & Miller, Brian P. & Rennekamp, Kristina, 2017. "A plain English measure of financial reporting readability," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 329-357.
15. Paul, Samit & Sharma, Prateek, 2023. "Does earnings management affect linguistic features of MD&A disclosures?," Finance Research Letters, Elsevier, vol. 51(C).
16. Jia, Jing & Li, Zhongtian, 2022. "Risk management committees and readability of risk management disclosure," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(3).
17. Agarwal, Arvind & Gupta, Aparna & Kumar, Arun & Tamilselvam, Srikanth G., 2019. "Learning risk culture of banks using news analytics," European Journal of Operational Research, Elsevier, vol. 277(2), pages 770-783.
18. Xiao Wu, Dong & Yao, Xiao & Luan Guo, Jian, 2021. "Is Textual Tone Informative or Inflated for Firm’s Future Value? Evidence from Chinese Listed Firms," Economic Modelling, Elsevier, vol. 94(C), pages 513-525.
19. Alex Kim & Maximilian Muhn & Valeri Nikolaev, 2023. "Bloated Disclosures: Can ChatGPT Help Investors Process Information?," Papers 2306.10224, arXiv.org, revised Feb 2024.
20. Kelly Wilkinson & Alan B. Czyzewski, 2015. "Can Anyone Read Accounting Footnotes Well Enough to Understand Them?," Accounting and Finance Research, Sciedu Press, vol. 4(2), pages 123-123, May.
21. D. Scheld & O. Stolper & A. Walter, 2021. "Double Dutch Finally Fixed? A Large-Scale Investigation into the Readability of Mandatory Financial Product Information," Journal of Consumer Policy, Springer, vol. 44(2), pages 151-178, June.
22. Renee Weiss & John Shon, 2017. "Information Asymmetry and Voluntary SFAS 157 Fair Value Disclosures by Bank Holding Companies During the 2007 Financial Crisis," Accounting Perspectives, John Wiley & Sons, vol. 16(3), pages 169-203, September.
23. Walid Ben‐Amar & Ines Belgacem, 2018. "Do socially responsible firms provide more readable disclosures in annual reports?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 1009-1018, September.
24. Zhongtian Li & Jing Jia & Larelle J. Chapple, 2022. "Textual characteristics of corporate sustainability disclosure and corporate sustainability performance: evidence from Australia," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 31(3), pages 786-816, February.
25. Senave, Elseline & Jans, Mieke J. & Srivastava, Rajendra P., 2023. "The application of text mining in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 50(C).
26. Fahd Alduais & Nashat Ali Almasria & Abeer Samara & Ali Masadeh, 2022. "Conciseness, Financial Disclosure, and Market Reaction: A Textual Analysis of Annual Reports in Listed Chinese Companies," IJFS, MDPI, vol. 10(4), pages 1-22, November.