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Keywords: litigation
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Journal Articles
The Accounting Review (2022) 97 (5): 139–161.
Published: 01 September 2022
... by the litigation process. We examine the market response to a large sample of initial plaintiff complaints and subsequent docket events. Our results are consistent with the market pricing information about issues both systemic to the firm and specific to the pending lawsuit from federal court filings. First, we...
Journal Articles
The Accounting Review (2020) 95 (5): 279–298.
Published: 01 September 2020
...Yuanyuan Ma ABSTRACT I study the information content of management voluntary disclosures disciplined by shareholder litigation. I model the litigation mechanism in which legal liabilities are based on the damages that shareholders suffer from buying a stock at an inflated price. I find...
Journal Articles
The Accounting Review (2020) 95 (3): 251–278.
Published: 01 May 2020
...Sterling Huang; Sugata Roychowdhury; Ewa Sletten ABSTRACT In this paper, we rely on an exogenous shock to examine the impact of litigation risk on real earnings management (REM). We conduct difference-in-differences tests centered on an unanticipated court ruling that reduced litigation...
Journal Articles
The Accounting Review (2019) 94 (3): 303–327.
Published: 01 May 2019
...James P. Naughton; Tjomme O. Rusticus; Clare Wang; Ira Yeung ABSTRACT We examine the causal effect of expected private litigation costs on voluntary disclosure using a natural experiment, the Supreme Court ruling in Morrison v. National Australia Bank. Even though this ruling had...
Journal Articles
The Accounting Review (2019) 94 (1): 183–203.
Published: 01 January 2019
... of the lawsuit ( Rogers and Van Buskirk 2009 ). As the demand for or production of information provided by management decreases, I predict that investors likely demand additional information from other market participants. litigation security analysts information environment earnings forecasts...