#3130. Universal demand laws and the monitoring demand for accounting conservatism

October 2026publication date
Proposal available till 29-05-2025
4 total number of authors per manuscript3510 $

The title of the journal is available only for the authors who have already paid for
Journal’s subject area:
Finance;
Accounting;
Business, Management and Accounting (miscellaneous);
Places in the authors’ list:
place 1place 2place 3place 4
FreeFreeFreeFree
1050 $940 $820 $700 $
Contract №3130.1 Contract №3130.2 Contract №3130.3 Contract №3130.4
1 place - free (for sale)
2 place - free (for sale)
3 place - free (for sale)
4 place - free (for sale)

Abstract:
UD laws create procedural barriers for shareholders to file derivative claims against managers and directors who allegedly violate their fiduciary duties. The results show that for firms incorporated in states that pass UD laws, restrictions on shareholder litigation rights reduce directors incentives to control managers.
Keywords:
conditional conservatism; corporate governance; derivative lawsuits; litigation; monitoring demand; universal demand laws

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