“Plain English” disclosures and the benefits thereof

In 1998, the SEC published “A Plain English Handbook: How to create clear SEC disclosure documents” to facilitate communicating with investors via easily understood disclosures. More recently in October 2022, the Harvard Business Review profiled a study by Kristina Rennekamp, a Cornell accounting professor, which documented the consequences of poor corporate writing - “Research: Simple Writing Pays Off (Literally).