S
Samuel B. Bonsall
Researcher at Pennsylvania State University
Publications - 31
Citations - 1733
Samuel B. Bonsall is an academic researcher from Pennsylvania State University. The author has contributed to research in topics: Credit rating & Bond credit rating. The author has an hindex of 16, co-authored 29 publications receiving 1293 citations. Previous affiliations of Samuel B. Bonsall include Ohio State University & Max M. Fisher College of Business.
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The impact of narrative disclosure readability on bond ratings and the cost of debt
TL;DR: This paper examined the impact of financial disclosure narrative on bond market outcomes and found that less readable financial disclosures are associated with less favorable ratings, greater bond rating agency disagreement, and a higher cost of debt.
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A Plain English Measure of Financial Reporting Readability
TL;DR: A new measure of readability, the Bog Index, is proposed, which captures the plain English attributes of disclosure (e.g., active voice, fewer hidden verbs, etc.) and is validated using a series of controlled experiments and an archival-based regulatory intervention to prospectus filing readability.
Journal ArticleDOI
A plain English measure of financial reporting readability
TL;DR: In this paper, the Bog Index is proposed to capture the plain English attributes of disclosure (e.g., active voice, fewer hidden verbs, etc.) and validate this measure using a series of controlled experiments and an archival-based regulatory intervention to prospectus filing readability.
Journal ArticleDOI
Firms' use of accounting discretion to influence their credit ratings
TL;DR: The authors examined whether firms that deviate from an empirically modeled (expected) credit rating engage in earnings management activities, as measured by abnormal accruals and real activities earnings management.
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Firms' use of accounting discretion to influence their credit ratings
TL;DR: The authors examined whether firms that deviate from an empirically modeled ("expected") credit rating engage in earnings management activities, as measured by abnormal accruals and real activities earnings management.