When are firms sued for qualitative disclosures? : implications of the safe harbor for forward-looking statements
Year of publication: |
2020
|
---|---|
Authors: | Cazier, Richard A. ; Merkley, Kenneth J. ; Treu, John S. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 95.2020, 1, p. 31-55
|
Subject: | litigation risk | PSLRA | safe harbor | foward-looking statements | textual analysis | Unternehmenspublizität | Corporate disclosure |
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