Litigation services handbook : the role of the financial expert.

Litigation services handbook : the role of the financial expert. 2013 supplement /

In the last 20 years, the need for a financial expert to act as a witness and consultant to litigating attorneys has grown even more than litigation itself. Twenty years ago, few certified public accountants or economists offered litigation-related services; now, a large number devote much of their...

Full description

Saved in:
Bibliographic Details
Main Authors: Weil, Roman L. (Author), Lentz, Daniel G. (Author), Hoffman, David P., 1967- (Author)
Format: Electronic eBook
Language:English
Published: Hoboken, New Jersey : John Wiley & Sons, 2013.
Edition:5th edition.
Subjects:
Evidence, Expert > United States.
Forensic accounting.
Online Access: Full text (Emmanuel users only)
Table of Contents:
  • Litigation Services Handbook: The Role of the Financial Expert
  • Contents
  • Preface
  • About the Editors
  • About the Contributors
  • 4A. Convolving Assumptions in Measuring Damages
  • 4A.1: Preface
  • 4A.2 Assignment
  • 4A.3: Conclusion
  • 4A.4: Analysis
  • (a): Duplicate Compensation for Dr. Harwold
  • (b): Other Differences in Assumptions
  • (c): Base Salary
  • (d): Basis for Salary Growth
  • (e): Discount Rate for Future Earnings
  • 4A.5: Summary Exhibits
  • 4A.6: Addendum on Consulting
  • 4A.7: Epilogue: Presentation to the Court 4
  • Appendix: Exhibits Provided to The Court Notes
  • 34A. The Financial Illiteracy Defense: Options Backdating
  • 34A.1: Introduction
  • 34A.2: Background
  • (a): Development of Accounting Principles for Employee Stock Options
  • (b): Evolution of GAAP from the Mid-1990s through 2007
  • 34A.3: Through 2005, No Clear Measurement Date in APB 25 Applied to As-of Grants
  • (a): Review of Accounting Industry Guidance regarding the Accounting for Employee Stock Options
  • (b): SEC Guidance regarding Measurement Date
  • (C): Pervasive Financial Illiteracy regarding Employee Stock Options34A.4: Ambiguity in GAAP for As-of Grants until 2006
  • (a): Ambiguous Definition of Measurement Date and No Definition of Grant Date
  • (b): The Compounding Ambiguities of SFAS 123: Revised Definition of Measurement Date and Initial Definition of Grant Date
  • 34A.5: Evaluation of Accountant Training for As-of Grants
  • 34A.6: Financial Literacy
  • 34A.7: Conclusion
  • Appendix: Evolution of the Accounting Guidance for Employee Stock Options from the Mid-1990s to 2006
  • Notes
  • 35A. Fair Lending Litigation35A.1: Introduction
  • 35A.2: Legal Background
  • (a): Fair Housing Act
  • (b): Equal Credit Opportunity Act
  • (c): Civil Rights Act of 1866, as Amended
  • (d): Community Reinvestment Act of 1977
  • (e): Home Mortgage Disclosure Act
  • 35A.3: Categories of Discrimination: Disparate Treatment and Disparate Impact
  • 35A.4: Statistical Background
  • (a): Statistical Analysis and Tests of Significance
  • (b): Hypothesis Tests
  • (c): Review of Statistical Methods
  • (d): Two-Sample Binomial Tests: Z-Scores
  • (E): T-Tests: Comparing Two Means(f): Multiple Regression Analysis
  • (g): Comparative File Review
  • 35A.5: Forms of Data Used in Fair Lending Litigation
  • (a): Omitted Variables
  • (b): Reliability and Completeness
  • (c): Sample Selection Bias
  • 35A.6: Underwriting
  • (a): Selecting a Pool of Applicants
  • (b): Data Collection
  • (c): Statistical Analysis of Underwriting Discrimination
  • 35A.7: Pricing
  • (a): Selecting the Pool of Applicants
  • (b): Data Collection
  • (c): Statistical Analysis of Pricing Discrimination
  • 35A.8: Redlining

Similar Items