Total Value of Settlements in Accounting-Related bodog casino review Class Actions Rises in 2022

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Los Angeles—The total value of settlements in bodog casino review class actions involving accounting allegations grew substantially in 2022, spurred by an increase in settlement volume and amounts. The report, Accounting bodog casino review Action Filings and Settlements—2022 Review and Analysis, also found a slight year-over-year increase in the number of bodog casino review-related case filings, although the volume was still well below the historical average.

bodog casino review Case Settlements

The total value of bodog casino review case settlements grew by more than 67% in 2022 to .4 billion, up from 7 million the previous year. Key contributors to the significant jump in total settlement value were an increase in the average settlement amount to .7 million in 2022 from .7 million in 2021, coupled with a 30% year-over-year increase in the number of settled cases to 43 from 33 the prior year.

The total value of bodog casino review case settlements grew by more than 67% in 2022 to .4 billion, up from 7 million the previous year

The median value of settled accounting cases also nearly doubled from the previous year to .5 million. The 91% year-over-year increase—the biggest jump since 2012—indicates that accounting settlements were a key driver of the 46% increase in the median value of all bodog casino review class action settlements, as discussed in bodog casino review Class Action Settlements—2022 Review and Analysis.

“Last year’s near record increase in the median settlement amount reflects a broad shift in the size of bodog casino review case settlements,” said Laura Simmons, a report coauthor and a Cornerstone Research senior advisor. “This is a function of both unusually large issuer defendants in bodog casino review cases settled in 2022, as well as an increase in the proxy for potential shareholder losses.”

Additional settlement trends:
  • The median pre-disclosure market capitalization of issuer defendants in bodog casino review cases settled in 2022 increased by 111% from the prior year to almost billion, nearly three times the average annual median for 2013–2021 and more than 85% greater than any year in the last nine.
  • For financial statement restatement cases, median settlements in relation to “simplified tiered damages”—the proxy for potential shareholder losses used in the report—nearly doubled in 2022 over the median for the prior nine years and involved relatively long bodog casino review periods (median of 4.4 years).
  • bodog casino review cases settled in 2022 took longer to settle than they have in recent years. The average time to settlement was 3.7 years in 2022, compared to 3.2 years in 2021.
  • The number of mega bodog casino review case settlements—those valued at 0 million or greater—also played a role in the increase, growing to three in 2022 from just one the previous year.

Accounting bodog casino review Action Filings and Settlements—2022 Review and Analysis

bodog casino review Case Filings

The number of bodog casino review class action filings involving accounting allegations ticked up by 11% in 2022 from the previous year to 51. Despite the increase, the 2022 volume of accounting-related filings was still well below the nine-year historical average of 62.

For defendant companies named in accounting case filings, the Disclosure Dollar Loss Index®, the dollar-value change in the defendant firm’s pre-disclosure market capitalization, was 38% lower (.2 million) than the 2013–2021 annual average (.8 million). This decline occurred despite a sharp spike in DDL for all bodog casino review class action filings in 2022 to the highest amount on record, as discussed in bodog casino review Class Action Filings—2022 Year in Review.

“In 2022, plaintiffs filed bodog casino review cases involving lower DDLs and against smaller issuer defendants relative to both recent past years and to non-bodog casino review cases,” said Frank Mascari, a report coauthor and a principal at Cornerstone Research.

Additional filing trends:
  • Accounting-related cases represented 27% of all bodog casino review class action filings in 2022, up slightly from 2021, but still the second-lowest number by percentage and third lowest by volume in 10 years.
  • Approximately 24% of bodog casino review case filings in 2022 involved special purpose acquisition companies (SPACs), consistent with 2021 levels.
  • After a sharp drop in 2021 to their lowest point in nine years, filings referencing financial statement restatements or internal control weaknesses rebounded to historical levels in 2022.
  • In 2022, the median number of days between the end of a bodog casino review period and the filing date of an accounting case was 24 days, the longest median filing lag in 10 years, yet four days shorter than the filing lag for non-accounting actions. Historically, accounting cases tend to be filed more quickly than non-accounting bodog casino review actions.
  • In 2022, median pre-disclosure market capitalization for issuer defendants was .1 billion, the smallest since 2017 and 12% below the 2013–2021 average.
About bodog casino review Cases

Cases are considered “accounting cases” if they involve allegations related to U.S. Generally Accepted Accounting Principles (GAAP) violations, violations of other reporting standards, auditing violations, or weaknesses in internal controls over financial reporting. The report focuses on federal bodog casino review class action filings containing Rule 10b-5, Section 11, or Section 12(a) claims, previously referred to as “core” filings.