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According to columnist Dan R. Waller, recent 5th Circuit opinions have implied that hindsight is more than 20-20 when determining whether an alleged material misstatement by a company adversely affected its shareholders' investments. In everything from press releases regarding planned transactions to analysts' misstatements, says Waller, the 5th Circuit is imposing heavy burdens on management in the realm of securities law.
July 21, 2005 at 12:00 AM
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The original version of this story was published on Law.Com
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