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• W183835566 abstract "Watts (2003) and others argue that litigation is one of the primary reasons that managers choose to report more conservatively. In this paper, I model ex ante litigation risk using data from realized securities litigation and find that in a large sample of firms, higher ex ante litigation risk is associated with more conservative financial reporting. Next, I control for ex ante litigation risk and test whether managers who choose to report more conservatively experience: 1) less litigation, 2) higher probabilities of lawsuits being dismissed, 3) lower settlement values, and 4) less negative stock returns around litigation filings. I find that, controlling for ex ante litigation risk, more conservative reporting is associated with less litigation and higher dismissal rates. I find weaker evidence that more conservative reporting is associated with smaller settlement values and less negative stock returns around litigation filings." @default.
• W183835566 created "2016-06-24" @default.
• W183835566 creator A5027381855 @default.
• W183835566 date "2009-01-01" @default.
• W183835566 modified "2023-09-27" @default.
• W183835566 title "Does more conservative accounting reduce litigation costs" @default.
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• W183835566 hasPublicationYear "2009" @default.
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