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Keywords: Litigation
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Journal Articles
Understanding investors’ propensity to litigate: The role of perceived reporting flexibility and assessed management responsibility for harmful events
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Journal of Applied Accounting Research (2017) 18 (3): 317–340.
Published: 11 September 2017
...Robert M. Cornell; Anne M. Magro; Rick C. Warne Purpose The purpose of this paper is to examine investors’ propensity to litigate when harmful events occur subsequent to accounting choices. Consistent with Culpable Control Theory, the authors find that investors are more likely to pursue...
