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- W4212987572 abstract "I compare litigation frequency and outcomes associated with restated IPO prospectus financial statements and a matched sample of restated non-IPO financial statements. I find that investors are 8.4% more likely to sue IPO companies than non-IPO companies for misreporting and, more importantly, that the higher litigation rate in IPOs stems from companies with error-type restatements. In addition, I find that IPO suits are more likely to be settled than non-IPO suits. Overall, these results are consistent with plaintiff attorneys’ incentives driving the filing of lawsuits and provide direct evidence that IPO companies face more severe litigation consequences of accounting misstatements than non-IPO companies. Data Availability: Data are available from the public sources cited in the text." @default.
- W4212987572 created "2022-02-24" @default.
- W4212987572 creator A5085082009 @default.
- W4212987572 date "2022-05-01" @default.
- W4212987572 modified "2023-09-28" @default.
- W4212987572 title "Do IPOs bear more severe legal consequences of accounting misstatements?" @default.
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- W4212987572 doi "https://doi.org/10.1016/j.jaccpubpol.2022.106945" @default.
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