Accounting choices and the legal environment: The impact of the ex post loss rule
Using a landmark Supreme Court decision as a natural experiment, I examine the impact of a fundamental requirement in securities litigation, the ex post loss rule, on income-decreasing accounting choices. Dura Pharmaceuticals v. Broudo (2005) established that plaintiffs must show that the alleged mi...
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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2018
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| Online Access: | https://ink.library.smu.edu.sg/soa_research/1723 https://ink.library.smu.edu.sg/context/soa_research/article/2750/viewcontent/SSRN_id2857703.pdf |
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| Institution: | Singapore Management University |
| Language: | English |