From Boilerplate to Signal: Litigation Risk and Investor Responses to Repetition in MD&A Disclosure

SSRN Electronic Journal 2026 Preprint Open access

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Authors: Zachary R. Kaplan, Yongzhao Lin, Sheryl Zhang
DOI: 10.2139/ssrn.6137828
Cited by: 0
References: 43

Fields of Study & Subjects

Auditing Earnings Management Governance Financial Reporting and XBRL Corporate Finance and Governance

Publication details

Journal / source
SSRN Electronic Journal
Publication date
1 January 2026
Document type
Preprint