Recommendations from SEC’s plain English handbook: Perspectives from behavioral research

The SEC published the plain English handbook in 1998 with the objective of providing preparers of financial disclosures with a guide to using well-established techniques to create clearer and more informative disclosure documents. The handbook provides various recommendations to preparers of disclos...

Full description

Saved in:
Bibliographic Details
Main Author: GOH, Clarence
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2019
Subjects:
Online Access:https://ink.library.smu.edu.sg/soa_research/1807
https://ink.library.smu.edu.sg/context/soa_research/article/2834/viewcontent/Goh2019.pdf
Tags: Add Tag
No Tags, Be the first to tag this record!
Institution: Singapore Management University
Language: English
id sg-smu-ink.soa_research-2834
record_format dspace
spelling sg-smu-ink.soa_research-28342020-07-14T08:12:05Z Recommendations from SEC’s plain English handbook: Perspectives from behavioral research GOH, Clarence The SEC published the plain English handbook in 1998 with the objective of providing preparers of financial disclosures with a guide to using well-established techniques to create clearer and more informative disclosure documents. The handbook provides various recommendations to preparers of disclosure documents. In this study, I examine and systematically synthesize the extent behavioural research literature that investigates the impact of implementing these recommendations on investors. I do so by developing a framework to systematically examine relevant studies. Overall, the analysis provides important insights from a behavioural perspective into how and why investors react to various recommendations in the SEC’s plain English handbook. My study provides insights to investors, and other stakeholders about how/why key recommendations in the handbook can influence investor judgments. It also provides regulators with insights into how recommendations contained in the handbook are consistent with its stated objective of making disclosures more accessible and easily understandable. 2019-05-01T07:00:00Z text application/pdf https://ink.library.smu.edu.sg/soa_research/1807 https://ink.library.smu.edu.sg/context/soa_research/article/2834/viewcontent/Goh2019.pdf http://creativecommons.org/licenses/by-nc-nd/4.0/ Research Collection School Of Accountancy eng Institutional Knowledge at Singapore Management University Readability plain English disclosure language Accounting Corporate Finance English Language and Literature
institution Singapore Management University
building SMU Libraries
continent Asia
country Singapore
Singapore
content_provider SMU Libraries
collection InK@SMU
language English
topic Readability
plain English
disclosure language
Accounting
Corporate Finance
English Language and Literature
spellingShingle Readability
plain English
disclosure language
Accounting
Corporate Finance
English Language and Literature
GOH, Clarence
Recommendations from SEC’s plain English handbook: Perspectives from behavioral research
description The SEC published the plain English handbook in 1998 with the objective of providing preparers of financial disclosures with a guide to using well-established techniques to create clearer and more informative disclosure documents. The handbook provides various recommendations to preparers of disclosure documents. In this study, I examine and systematically synthesize the extent behavioural research literature that investigates the impact of implementing these recommendations on investors. I do so by developing a framework to systematically examine relevant studies. Overall, the analysis provides important insights from a behavioural perspective into how and why investors react to various recommendations in the SEC’s plain English handbook. My study provides insights to investors, and other stakeholders about how/why key recommendations in the handbook can influence investor judgments. It also provides regulators with insights into how recommendations contained in the handbook are consistent with its stated objective of making disclosures more accessible and easily understandable.
format text
author GOH, Clarence
author_facet GOH, Clarence
author_sort GOH, Clarence
title Recommendations from SEC’s plain English handbook: Perspectives from behavioral research
title_short Recommendations from SEC’s plain English handbook: Perspectives from behavioral research
title_full Recommendations from SEC’s plain English handbook: Perspectives from behavioral research
title_fullStr Recommendations from SEC’s plain English handbook: Perspectives from behavioral research
title_full_unstemmed Recommendations from SEC’s plain English handbook: Perspectives from behavioral research
title_sort recommendations from sec’s plain english handbook: perspectives from behavioral research
publisher Institutional Knowledge at Singapore Management University
publishDate 2019
url https://ink.library.smu.edu.sg/soa_research/1807
https://ink.library.smu.edu.sg/context/soa_research/article/2834/viewcontent/Goh2019.pdf
_version_ 1770574967731126272