Do Securities Class Actions Deter Misreporting?

Citations

Cited by:

1. Xiaomeng Chen & Meiting Lu & Yaowen Shan & Yizhou Zhang, 2023. "Securities class actions and conditional conservatism: Evidence from two legal events," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2441-2471, June.
2. Hassan, M. Kabir & Houston, Reza & Karim, M. Sydul, 2021. "Courting innovation: The effects of litigation risk on corporate innovation," Journal of Corporate Finance, Elsevier, vol. 71(C).
3. Ronald W. Masulis & Sichen Shen & Hong Zou, 2025. "Director Liability Protection and the Quality of Independent Directors," Management Science, INFORMS, vol. 71(8), pages 6426-6456, August.
4. Patrick Velte, 2023. "The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research," Management Review Quarterly, Springer, vol. 73(1), pages 353-411, February.
5. Pradip Banerjee, 2025. "Text-based multidimensional financial constraints and earnings management behaviour," Australian Journal of Management, Australian School of Business, vol. 50(4), pages 1215-1266, November.
6. Elmawazini, Khaled & Galariotis, Emilios & Hossain, Ashrafee T. & Rjiba, Hatem, 2024. "Federal judge ideology and real earnings management," International Review of Financial Analysis, Elsevier, vol. 92(C).
7. Liyuan Wang, 2025. "RETRACTED ARTICLE: Strategies for Public Law Enforcement in Securities Class Action Amid the Knowledge Economy Revolution," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 16(2), pages 6984-7015, June.
8. Richard A. Cazier & Theodore E. Christensen & Kenneth J. Merkley & John S. Treu, 2024. "The joint effects of litigation risk and regulation on non‐GAAP reporting," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 51(3-4), pages 783-818, March.
9. Islam, Emdad & Rahman, Lubna, 2023. "Shades of grey: Risk-related agency conflicts and corporate innovation," Journal of Corporate Finance, Elsevier, vol. 83(C).
10. Huilin Zhang & Xiaoran Ni & Qi Jin, 2023. "Litigating crashes? Insights from security class actions," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 2935-2963, September.
11. Sterling Huang & Sugata Roychowdhury & Ewa Sletten & Yanping Xu, 2025. "Just Friends? Managers’ Connections to Judges," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 63(1), pages 461-502, March.
12. Sudipta Basu & Yi Liang, 2019. "Director–Liability–Reduction Laws and Conditional Conservatism," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 57(4), pages 889-917, September.
13. Fang Fang & Wang Tian & Zhang Yanfei, 2023. "Test on the law protection of minority investors in China: Perspective of misrepresentation in securities market," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 44(3), pages 1642-1655, April.
14. Le, Nhan & Nguyen, Duc Duy & Sila, Vathunyoo, 2021. "Does shareholder litigation affect the corporate information environment?," Journal of Financial Markets, Elsevier, vol. 56(C).
15. Chung, Chune Young & Kim, Incheol & Rabarison, Monika K. & To, Thomas Y. & Wu, Eliza, 2020. "Shareholder litigation rights and corporate acquisitions," Journal of Corporate Finance, Elsevier, vol. 62(C).
16. Hutton, Amy & Shu, Susan & Zheng, Xin, 2022. "Regulatory transparency and the alignment of private and public enforcement: Evidence from the public disclosure of SEC comment letters," Journal of Financial Economics, Elsevier, vol. 145(1), pages 297-321.
17. Huixia Chen & Yurou Liu, 2026. "Is Mediation a Shortcut to Deter Financial Fraud? Evidence from the Mediation Scheme in China," Journal of Business Ethics, Springer, vol. 203(3), pages 549-573, January.
18. Ahsan Habib & Dinithi Ranasinghe & Julia Yonghua Wu & Pallab Kumar Biswas & Fawad Ahmad, 2022. "Real earnings management: A review of the international literature," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4279-4344, December.
19. Boone, Audra & Fich, Eliezer & Griffin, Thomas, 2023. "Shareholder litigation risk and the information environment: Revisiting evidence from two natural experiments," Journal of Corporate Finance, Elsevier, vol. 82(C).
20. Cheng, C.S. Agnes & Huang, Henry He & Lei, Zhen & Lu, Haitian, 2024. "Ex ante litigation risk and firm restatement decisions: Evidence from district courts," International Review of Law and Economics, Elsevier, vol. 79(C).
21. Al-Hadi, Ahmed & Taylor, Grantley & Monzur Hasan, Mostafa & Eulaiwi, Baban, 2023. "Third-party auditor liability and financial restatements," The British Accounting Review, Elsevier, vol. 55(2).
22. Donelson, Dain C. & Kettell, Laura & McInnis, John & Toynbee, Sara, 2022. "The need to validate exogenous shocks: Shareholder derivative litigation, universal demand laws and firm behavior," Journal of Accounting and Economics, Elsevier, vol. 73(1).
23. Chen, Baizhou & Houmes, Robert & Wang, Daphne, 2025. "An empirical analysis of non-GAAP measures for high-litigation-risk industries," Advances in accounting, Elsevier, vol. 68(C).
24. Edwige Cheynel & Davide Cianciaruso & Frank S. Zhou, 2024. "Fraud Power Laws," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 62(3), pages 833-876, June.
25. Al-Hadi, Ahmed & Habib, Ahsan, 2023. "Consequences of state-level regulations in accounting, finance, and corporate governance: A review," Advances in accounting, Elsevier, vol. 60(C).
26. Yiwei Li & Wei Song & Tingyu Sun & Qingjing Zhang, 2023. "The impact of shareholder litigation risk on income smoothing," Review of Quantitative Finance and Accounting, Springer, vol. 61(4), pages 1379-1413, November.