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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Main Authors:	FU, Siwen, WANG, Ke, ZHANG, Liandong, ZHENG, Liu
格式:	text
語言:	English
出版:	Institutional Knowledge at Singapore Management University 2025
主題:	litigation risk readability Ninth Circuit plain English forward-looking statements Accounting Finance
在線閱讀:	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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