The SEC's emphasis on the use of plain English is designed to make disclosures more
readable and more informative. Using an experiment, I find that more readable disclosures …

Pleasing Wall Street used to be easy for executives. Not anymore. The stock market is an
uncertain place, and every day executives have to figure out what investors really want …

This study analyzes whether the tone of financial disclosures affects corporate investments,
using texts released by firms that publicly announce restatements of their financial reports …

The purpose of this study is to examine the rol of auditors and audit committees in the
revision of narrative information. Using the tone of financial historical information contained …

We show that a firm's investments are associated with the qualitative content of its rivals'
Management Discussion and Analysis (MD&A) disclosures: a firm invests more when its …

Una guía de HARVARD BUSINESS SCHOOL PRESS sobre buenas prácticas realizada por
Baruch Lev. Hasta hace poco era fácil tener a los accionistas satisfechos. Bastaba con tener …

También deseo expresar mi gratitud a mis compañeros de trabajo, y en especial a Mery,
Celia, Raúl y Sara Cantorna por la preocupación constante y por sus ánimos, sin el apoyo …