Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 16 of 16 for “"litigation risk"”.
-
Effect of litigation risk on management forecasts
… behavior of firms and changes in ex ante litigation risk as proxied by changes in the firms' director and officer insurance premiums. I find evidence that there is a negative link between the voluntary disclosure of bad news and ex ante litigation risk. I find no evidence of a …
-
The quality of disclosure and governance and their effect on litigation risk
… in annual reports and securities class action litigation. In the first section, I present a game-theoretic model in which shareholders select from ex ante monitoring or ex post litigation mechanisms available to them in order to mitigate the agency problem. Firm characteristics determine the …
-
Litigation Risk and the Optimism in Long-horizon Management Forecasts of Bad News and Good News
This study investigates the framework of how litigation risk affects management forecasting of bad news and good news differently, resulting in differential optimism in these forecasts. I argue that distinct stock price patterns following these two types of management forecasts expose them to …
-
The carbon disclosure project, an evolution in international environmental corporate governance : motivations and determinants of market response to voluntary disclosures
… investor shareholder activism, signalling, litigation risk, and low cost publicity. Both binary logistic regressions as well as a cross-sectional analysis of the equity market's response to the environmental disclosures being made were used to test these hypotheses. Support was found for …
-
A Question of Ambiguity, Risk, and Trust: Do Auditors React Differently to Potential Accrual Transaction Earnings Management than to Potential Real Transaction Earnings Management?
… investigates the relationship between ambiguity, litigation risk, and auditor decision-making. In addition, this study investigates how auditor trust of his or her client may change these relationships. It is important to investigate the relationships of ambiguity, litigation risk, and client …
-
Temporal Focus and Analyst Scrutiny: Evidence from Earnings Conference Calls
… and is more negative for firms with high litigation risk. Additionally, I find that the temporal focus of management presentation is positively associated with that of analyst questions. I also find that managers' future focus is positively associated with the number of analysts following …
-
CEO Extraversion and Management Earnings Forecasts
… when a firm faces high proprietary cost or high litigation risk of voluntary disclosure. My results are robust to the control for potential endogeneity issues. Analyzing the stock market reaction to management forecasts, I also show that increases in CEO extraversion are associated with stronger …
-
Did The Private Securities Reform Act Work As Congress Intended?
In 1995 Congress passed the Private Securities Litigation Reform Act to address several perceived abuses in securities fraud class actions. In the aftermath of Enron, WorldCom, and other high profile securities litigation, critics suggest that the law made it easier for firms to escape securities …
-
Are voluntary internal controls-related audit report disclosures informative in IPOs?
… of audit report modifications, and auditors’ litigation risk concerns, these voluntarily audit report disclosures are likely informative as to the quality of internal controls. Using a sample of IPOs completed on United States equity exchanges from 2005 through 2014, I predict and find that …
-
Novel Machine Learning Algorithms for Personalized Medicine and Insurance
… a quantitative framework to estimate the litigation risk of machine learning models. This work emphasizes interpretability and the design of models that facilitate clinician engagement and integration into the healthcare system. Part I introduces data-driven algorithms for missing data …
-
An Analysis of Risk Management Practices and Legal Considerations in South Korean Club Sports
… including the status of injury/accident and litigation, risk management practices, and legal considerations. Additionally, the study researched the association between the institutional demographic factors of sport clubs and various risk management variables. The study was conducted by using …
-
Three Essays on Market Discipline in the Banking Industry
… regulation) which tend to control and limit the riskiness of a financial institution’s investment and lending activities. Such forces include the concern of depositors for the safety of their deposits and the concern of bank investors for the safety and soundness of their institutions. Source: …
-
The Effect of Prohibiting Non-Audit Services on Auditor Independence of Mind in the United Kingdom
… provide clients with NAS such as tax services, litigation support services, accounting services, recruitment and remuneration services and others. Due to increasing globalisation, new technologies and the growth of multinational corporations, there has been a significant increase in demand from …
-
Innovation Under Stress
… <p>Chapter 3: Ripple Effect of Patent Litigation Shock</p> <p>I show that firms react positively to their peers’ patent litigation suffering by increasing their investments in R&D and their applications for patents protection. The reaction is mainly taken when more peer firms are …
-
Three Essays in Banking
… this period. One is the impact of liquidity risk on credit supply, and the second is the effect of portfolio choices on the probability of bank failure. The third essay shifts the focus from commercial banks to M & A transactions, and studies the impact of a key provision in merger agreements …