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Journal Articles

Understanding investors’ propensity to litigate: The role of perceived reporting flexibility and assessed management responsibility for harmful events

Robert M. Cornell, Anne M. Magro, Rick C. Warne
Journal: Journal of Applied Accounting Research
Journal of Applied Accounting Research (2017) 18 (3): 317–340.
https://doi.org/10.1108/JAAR-04-2016-0036
Published: 11 September 2017
... to the literature on investor litigation and to the ongoing debate regarding principles- vs rules-based accounting standards. While some archival research addresses the conditions under which securities litigation occurs, little empirical research has directly addressed the investor decision to litigate. The paper...
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