Claims of securities fraud had historically failed because investors seldom rely on false or misleading statements when … transacting securities. To bolster confidence in securities markets, the U.S. Supreme Court adopted a doctrine called “fraud … stock has constructively relied on the fraud. Fraud-on-the-market is not only unavailable in other markets, but it is …

of “independent analysis” that helps the Securities and Exchange Commission (SEC) prosecute fraud. To receive a bounty … under section 922(a) of the Dodd-Frank Act, “independent knowledge” of fraud is not required. While the statute recognizes …

Part I - Shorting Fraud - Profiting While Maintaining Market Integrity -- 1 Introduction -- 2 The Proactive Fraud … Investment Strategy -- 3 Market integrity rewards and The potential of Corporate Fraud Exposure Capital Gains -- Part II – The … Corporate Fraud and The Corporate Fraudster -- 4 The Corporate Fraud -- 5 The Main types of Corporate Fraud -- 6 The Risk of …

We examine whether analyst coverage influences corporate fraud in China. The fraud triangle specifies three main … factors, i.e. opportunity, incentive, and rationalization. On the one hand, analysts may reduce the fraud opportunity factor …, analysts may increase the fraud incentive factor by pressurizing managers to achieve short-term performance targets, which can …