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Keywords: securities litigation
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Journal Articles
The Accounting Review (2022) 97 (5): 275–299.
Published: 01 September 2022
...Dain C. Donelson; Rachel W. Flam; Christopher G. Yust ABSTRACT Securities litigation is relatively rare, but can significantly affect sued firms. We extend this research by examining the spillover effect of securities litigation on industry peers using a sample of disclosure-related litigation...
Journal Articles
The Accounting Review (2021) 96 (6): 451–476.
Published: 01 November 2021
... and Information Systems Division, Vancouver, British Columbia, Canada. Editor's note: Accepted by Qiang Cheng, under the Senior Editorship of Mary E. Barth. 1 3 2018 1 1 2021 2021 SEC enforcement political connections SEC administrative proceedings securities litigation public...
Journal Articles
The Accounting Review (2021) 96 (6): 183–213.
Published: 01 November 2021
... financial reporting fraud securities litigation AAER SEC enforcement restatements irregularities fraud prediction models Due to its significant impact on the economy and accounting profession, numerous studies examine the determinants and consequences of corporate accounting fraud (see Amiram...
Includes: Supplementary data
Journal Articles
The Accounting Review (2012) 87 (4): 1247–1279.
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. December 2010 February 2012 2012 securities litigation safe harbor rules-based standards...
Journal Articles
The Accounting Review (2011) 86 (6): 2155–2183.
Published: 01 November 2011
... of Western Australia, and conference participants at the Tilburg University Accountancy Spring Camp, the Conference on Financial Economics and Accounting, 2010 EAA Annual Congress, 2010 FARS Meeting, and the Nick Dopuch Accounting Conference. We thank an anonymous partner at a leading securities litigation...