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| Author: | Field, L. Lowry, M. Shu, S. |
| Title: | Does disclosure deter or trigger litigation? |
| Journal: | Journal of Accounting & Economics
2005 : SEP, VOL. 39:3, p. 487-507 |
| Index terms: | disclosure financial reporting litigation shareholders |
| Language: | eng |
| Abstract: | This article examines the relationship between company disclosure and stockholder litigation. The results of the study indicate that disclosure potentially deters certain types of litigation rather than causes it as it is argued in previous literature. |
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