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

• المؤلف الرئيسي: GOH, Clarence
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2019
• الموضوعات: Readability; plain English; disclosure language; Accounting; Corporate Finance; English Language and Literature
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research/1807; https://ink.library.smu.edu.sg/context/soa_research/article/2834/viewcontent/Goh2019.pdf

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...