… between nondisclosure and complex disclosure. First, … that complex disclosure is impacted
by an additional bias: overconfidence about ability. This factor is unique to complex disclosure…

… that some structured transactions are so complex that disclosure to investors of the company
… that complexity forces a rethinking of the long-held disclosure paradigm of securities law. …

… disclosures. However, their motives in doing so appear mixed, as complex disclosures are
… Building on these observations, we first identify a novel stylized fact: disclosure complexity …

… ABSTRACT: Complex disclosures have long been a major source of borrowers’ poor …
mortgage disclosures in a difference-in-differences design around a significant disclosure rule …

… If for instance, a major bank is "too complex to depict" and pure information-type models …
complex to exist"? The Article also suggests that such a metamorphosis in the SEC disclosure …

… the disclosure checklist to reflect the requirements of national accounting regulations, the
location of disclosure … Defining targeted disclosure categories leads to significance testing of …

… , there is another self-fulfilling equilibrium in which managers with bad news flock to obfuscating
complex disclosures, making complex disclosures bad news. In summary, when simple …

… more prolix or syntactically complex, this effect is likely to be particularly apparent in the
OFR, a statement in which the scope for reducing the volume of useful disclosures by choice of …

… complex technical disclosure, so that complex disclosure is … Under this perspective, lengthy
and complex disclosure is … view of lengthy and complex disclosure has begun to change. …

… the narrative” around complex topics, and disseminate complex information through … disclosure
setting. For example, sophisticated investors may be able to process complex disclosures …