Unintended consequences of lowering disclosure thresholds: Proposed changes to SFAS No. 5
Recently, investors have asserted that firms' loss contingency disclosures are not adequate to allow them to assess the likelihood of material losses due to litigation (i.e., litigation risk), and a debate has developed over whether the threshold for disclosure should be lowered to provide inve...
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| Language: | ENG |
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ScholarWorks@UMass Amherst
2011
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| Online Access: | https://scholarworks.umass.edu/dissertations/AAI3445156 |