Bogging down investors: An unintended consequence of litigation risk

Bogging down investors: An unintended consequence of litigation risk

Securities litigation risk is a well-recognized yet underexplored source of financial reporting complexity or unreadability. This study examines the effect of litigation risk on the readability of corporate financial reports. The 1999 Silicon Graphics Inc. (SGI) court ruling unexpectedly reduced lit...

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Bibliographic Details
Main Authors: FU, Siwen, WANG, Ke, ZHANG, Liandong, ZHENG, Liu
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2025
Subjects:
litigation risk
readability
Ninth Circuit
plain English
forward-looking statements
Accounting
Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/2068
https://ink.library.smu.edu.sg/context/soa_research/article/3095/viewcontent/ssrn_3447040.pdf
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/2068
https://ink.library.smu.edu.sg/context/soa_research/article/3095/viewcontent/ssrn_3447040.pdf

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