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Journal Articles

Are Lengthy and Boilerplate Risk Factor Disclosures Inadequate? An Examination of Judicial and Regulatory Assessments of Risk Factor Language

Richard A. Cazier, Jeff L. McMullin, John S. Treu
Journal: The Accounting Review
The Accounting Review (2021) 96 (4): 131–155.
https://doi.org/10.2308/TAR-2018-0657
Published: 01 July 2021
... adequacy and to guide our analysis, we read over 500 judicial opinions from lawsuits filed between 1996 and 2015 relating to defendants' request to dismiss securities lawsuits that allege false or misleading forward-looking statements. 7 We find that in over 80 percent of these decisions...
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