1-3 of 3
Keywords: safe harbor
Close
Save search
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles

When are Firms Sued for Qualitative Disclosures? Implications of the Safe Harbor for Forward-Looking Statements

Available to Purchase
Richard A. Cazier, Kenneth J. Merkley, John S. Treu
Journal: The Accounting Review
The Accounting Review (2020) 95 (1): 31–55.
https://doi.org/10.2308/accr-52443
Published: 01 January 2020
...Richard A. Cazier; Kenneth J. Merkley; John S. Treu ABSTRACT Prior research finds that positive tone in firms' qualitative disclosures increases the risk of shareholder lawsuits. However, federal securities laws provide a safe harbor intended to shield firms' forward-looking statements from legal...
View articletitled, When are Firms Sued for Qualitative Disclosures? Implications of the Safe Harbor for Forward-Looking Statements
Open the PDF for When are Firms Sued for Qualitative Disclosures? Implications of the Safe Harbor for Forward-Looking Statements in another window
Add to Citation Manager for When are Firms Sued for Qualitative Disclosures? Implications of the Safe Harbor for Forward-Looking Statements
Journal Articles

Disclaiming the Future: Investigating the Impact of Cautionary Disclaimers on Investor Judgments Before and After Experiencing Economic Loss

Available to Purchase
H. Scott Asay, Jeffrey Hales
Journal: The Accounting Review
The Accounting Review (2018) 93 (4): 81–99.
https://doi.org/10.2308/accr-51924
Published: 01 July 2018
... and entitled to financial compensation when available evidence suggests that management knowingly issued false or misleading forward-looking statements—even if disclaimed. Together, these results provide support for recent judicial efforts to erode the sweeping safe harbor provisions currently granted...
View articletitled, Disclaiming the Future: Investigating the Impact of Cautionary Disclaimers on Investor Judgments Before and After Experiencing Economic Loss
Open the PDF for Disclaiming the Future: Investigating the Impact of Cautionary Disclaimers on Investor Judgments Before and After Experiencing Economic Loss in another window
Add to Citation Manager for Disclaiming the Future: Investigating the Impact of Cautionary Disclaimers on Investor Judgments Before and After Experiencing Economic Loss
Journal Articles

Rules-Based Accounting Standards and Litigation

Available to Purchase
Dain C. Donelson, John M. McInnis, Richard D. Mergenthaler
Journal: The Accounting Review
The Accounting Review (2012) 87 (4): 1247–1279.
https://doi.org/10.2308/accr-10274
Published: 01 July 2012
... for generous financial support. Editor's note: Accepted by John Harry Evans III, with thanks to Wayne Thomas for serving as editor on a previous version. securities litigation safe harbor rules-based standards principles-based standards We begin...
View articletitled, Rules-Based Accounting Standards and Litigation
Open the PDF for Rules-Based Accounting Standards and Litigation in another window
Add to Citation Manager for Rules-Based Accounting Standards and Litigation