Economics and Finance Faculty Publications and Presentations

Document Type

Article

Publication Date

2-2021

Abstract

We study the impact of shareholder-initiated litigation risk on a firm's stock price crash risk. Our empirical analysis takes advantage of the staggered adoption of universal demand laws, which led to an exogenous decline in derivative litigation risk. We find that a decline in the threat of derivative litigation reduces crash risk and that information hoarding associated with earnings management is a channel through which litigation risk affects crash risk. The relationship is also moderated by how exposed firms are to the other primary form of shareholder litigation, namely securities class-action lawsuits.

Comments

© 2020 Elsevier B.V. All rights reserved. Original published version available at https://doi.org/10.1016/j.jcorpfin.2020.101826

Publication Title

Journal of Corporate Finance

DOI

10.1016/j.jcorpfin.2020.101826

Included in

Finance Commons

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