Auditor experience and the timeliness of litigation loss contingency disclosures
This paper hypothesizes and finds that firms audited by city‐industry specialists have more
timely disclosures of contingent losses from litigation when there is no news coverage …
timely disclosures of contingent losses from litigation when there is no news coverage …
Lawyer CEOs and Strategic Disclosure of Litigation Loss Contingencies
Using hand‐collected data, we find that lawyer CEOs, defined as CEOs with a legal
education background, tend to make first disclosures about pending litigation cases on a …
education background, tend to make first disclosures about pending litigation cases on a …
[PDF][PDF] CEO's legal expertise and strategic disclosures of litigation loss contingencies
In this study, we examine how a CEO's legal expertise impacts a firm's litigation loss
contingency disclosure, a disclosure which is both fraught with uncertainty and strategically …
contingency disclosure, a disclosure which is both fraught with uncertainty and strategically …
New trends in public accounting in Portugal: the particular case of provisions, contingent liabilities, and contingent assets
MC da Costa Marques - CSR and Climate Change Implications for …, 2018 - elgaronline.com
Iudícibus (1995: 18) and Oliveira and Lemes (2011: 156) argue that “the fundamental
function of accounting has remained unchanged since its inception, its purpose being to …
function of accounting has remained unchanged since its inception, its purpose being to …