Αποτελέσματα Αναζήτησης
8 Ιουν 2024 · Before discussing fair value accounting and how it might affect the threat of securities litigation, we first provide an overview of securities litigation. Securities litigation in the U.S. occurs when security holders allege financial losses caused by misstatements (or omissions) of material facts.
Accounting for Litigation Contingencies. Certain questions seem to recur when it comes to out-side counsel’s communications with a company’s audi-tors about potential exposures as a result of litigation, regulatory, or enforcement matters and the underlying accounting for such matters.
1 Φεβ 2012 · A large body of research in accounting and finance investigates whether litigation risk (the risk of securities class action lawsuits) affects corporate decisions. While much research investigates the effect of litigation risk on managers' disclosure choices, authors also investigate how litigation affects a large array of managerial decisions. 1
12 Μαρ 2021 · Securities litigation is a broad term referring to the federal and state regulation and enforcement of securities laws. The Securities and Exchange Commission (“SEC”) is the...
11 Μαΐ 2022 · Our paper provides the first evidence we know of on fair value accounting and litigation risk. Such evidence can be used to help managers, investors, auditors, and other stakeholders better understand how fair value accounting affects firms’ litigation risk.
Our results imply that reputational damage is primarily due to fraud, which securities litigation helps reveal to the market, rather than litigation itself. Thus, reputational damage is not an issue in over 70% of securities class actions due to the high frequency of nonmeritorious cases.
2 Ιουλ 2024 · Critics assert that securities class actions are economically burdensome and yield minimal recoveries, whereas proponents claim they deter wrongdoing. We examine key events in the recent Goldman Sachs Supreme Court case to test the net effect of securities litigation risk on shareholder value.
