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  • The impact of litigation risk on corporate prospective disclosure: A review of the empirical literature

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    Author(s)
    Nelson, Jodie
    Gallery, Gerry
    Guo, Chan
    Griffith University Author(s)
    Nelson, Jodie E.
    Year published
    2012
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    Abstract
    We review the literature on the impact of litigation risk (a form of external governance) on corporate prospective disclosure decisions as reflected in management earnings forecasts. From this analysis we identify four key areas for future research. First, litigation risk warrants more attention from researchers; currently it tends to be treated as a secondary factor impacting MEF decisions. Second, it would be informative from a governance perspective for researchers to explore why litigation risk has a differential impact on MEF decisions across countries. Third, understanding the interaction between litigation risk and ...
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    We review the literature on the impact of litigation risk (a form of external governance) on corporate prospective disclosure decisions as reflected in management earnings forecasts. From this analysis we identify four key areas for future research. First, litigation risk warrants more attention from researchers; currently it tends to be treated as a secondary factor impacting MEF decisions. Second, it would be informative from a governance perspective for researchers to explore why litigation risk has a differential impact on MEF decisions across countries. Third, understanding the interaction between litigation risk and forecast/firm-specific characteristics is important from management, investor and regulatory perspectives but is currently under-explored Last, research on the litigation risk and MEF attributes link is piecemeal and incomplete, requiring more integrated and expanded analysis.
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    Journal Title
    Corporate Ownership & Control
    Volume
    10
    Issue
    1
    Publisher URI
    https://virtusinterpress.org/THE-IMPACT-OF-LITIGATION-RISK-ON,2924.html
    Copyright Statement
    © 2012 VirtusInterpress. The attached file is reproduced here in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.
    Subject
    Financial Accounting
    Accounting, Auditing and Accountability
    Banking, Finance and Investment
    Business and Management
    Publication URI
    http://hdl.handle.net/10072/69883
    Collection
    • Journal articles

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