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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Main Authors: | FU, Siwen, WANG, Ke, ZHANG, Liandong, ZHENG, Liu |
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Format: | text |
Language: | English |
Published: |
Institutional Knowledge at Singapore Management University
2025
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Subjects: | |
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 |
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