Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance
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DOI: 10.1007/s11142-021-09612-w
Abstract: This study uses directors’ and officers’ (D&O) insurance data to examine the relation between tax aggressiveness and tax litigation risk. D&O insurance covers litigation costs for tax-related cases. Thus D&O insurance premiums provide an independent… read more here.
Keywords: tax; risk; tax aggressiveness; insurance ... See more keywords
Litigation risk and investment policy
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DOI: 10.1007/s12197-016-9382-6
Abstract: We use a unique hand-collected dataset on corporate litigation to empirically examine the relationship between litigation risk and investment policy. We document a positive relationship between litigation risk and total investments. Decomposing total investments into… read more here.
Keywords: litigation; relationship litigation; litigation risk; investment policy ... See more keywords
Courting innovation: The effects of litigation risk on corporate innovation
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DOI: 10.1016/j.jcorpfin.2021.102098
Abstract: Abstract In this study, we examine the impact of class action litigation shocks on corporate innovation. Our experimental design is based on an unanticipated court ruling that reduces the risk of shareholder class action lawsuits… read more here.
Keywords: litigation; innovation; corporate innovation; class action ... See more keywords
Commentary: Litigation risk in congenital cardiac surgery
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DOI: 10.1111/jocs.15110
Abstract: The risk of malpractice litigation is substantial for congenital cardiac surgeons. It is important for providers to be equipped with strategies to minimize this risk without compromising patient care. Below, we provide a commentary on… read more here.
Keywords: congenital cardiac; cardiac surgery; risk; litigation risk ... See more keywords