The Impact of Securities Litigation Reform on the Disclosure of Forward-Looking Information by High Technology Firms

By Marilyn F. Johnson, Ron Kasznik, Karen K. Nelson. 2001

442 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/db23ef08b9e25c19281373099574fc1d28529967

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Citations in the corpus

Measuring Securities Litigation Risk (2012, background): “10 Johnson et al. (2000, 2001) do not include the FPS industry dummies because their sample is restricted to firms in the FPS industries.”
To Guide Or Not to Guide? Causes and Consequences of Stopping Quarterly Earnings Guidance (2008, unknown): “The litigation-risk probit model is similar to that used in Tucker (2007), which closely follows Rogers and Stocken (2005) and Johnson et al. (2001).”
The Bright Side of Managerial Over-Optimism (2016, background): “…is the forecast horizon, measured as the log of the number of days between the management forecast date and the end of the forecasted fiscal period (Johnson et al., 2001). is an indicator variable that takes a value of one if reported net income is negative, and zero otherwise (Hilary and Hsu,…”
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2015, background): “…is mixed and also quite subtle or nuanced, especially when it comes to bad news disclosures (e.g., Kasznik and Lev, 1995; Skinner, 1994, 1997; Francis et al., 1994; Bamber and Cheon, 1998; Johnson et al., 2001, 2007; Field et al., 2005; Rogers and Van Buskirk, 2009; Billings and Cedergren, 2015).”
Shareholder Wealth Effects of the Private Securities Litigation Reform Act of 1995 (2000, unknown): “Johnson, Kasznik, and Nelson (2000) examine the PSLRA’s impact on voluntary disclosure of forward-looking information.”
Disclosure Tone and Shareholder Litigation (2011, background): “litigation (e.g., Skinner 1994, 1997; Francis et al. 1994; Johnson et al. 2001; Baginski et al.”
Voluntary Earnings Disclosures and Corporate Governance: Evidence from France (2005, background): “See Kasznik and Lev (1995) and Kasznik et al. (2000) 7.”
Promising pessimism: Reading the futures to be avoided in biotech (2011, background): “…does not preclude that statement from being protected by the safe harbour as long as the factors that are identified are relevant to the projection’ (Johnson et al., 2001: 301).4 Consequently, some analysts feared that the Act would foster over-optimistic forecasts and projections, or, worse, a…”