Modifications of stock-based compensation in Section 10(b)(5) class action - Brattle

In a Section 10(b)(5) class action, Brattle assisted plaintiffs who alleged that a consumer goods and beverages company inflated its earnings by improperly accounting for modifications that the company made to stock-based compensation for departing employees. Brattle’s expert explained that the company failed to revalue the compensation. The matter settled soon after Brattle filed her expert report.

Practices

Experts Involved

Adoria Lim

Principal

Diana Connor

Senior Associate

More Accounting Work

Determining Lost Compensation in Employment Contract Dispute

Intangible asset impairment in securities class action

Modifications of stock-based compensation in Section 10(b)(5) class action

Assessment of compliance with audit standards in SEC fraud investigation

Arbitration over compliance with auditing standards

Semiconductor inventory GAAP allegations

Financial reporting of a student lender

Analyses Related to PCAOB Audit Investigation

Permanent Court of Arbitration Proceeding

Audit cross review in PCAOB matter

Forensic accounting and examination of due diligence in investor fraud dispute

Forensic accounting in criminal fraud trial

M&A dispute in Latin America

M&A dispute in technology sector

Valuation in accordance with GAAP

Tax accounting in IRS dispute

Managerial and cost accounting

IFRS asset impairment

Forensic accounting related to internal trading records

Forensic accounting in an international arbitration

Forensic accounting for fiber optics

Disclosure adequacy and information materiality

Auditor liability in accounting firm resignation

Accounting and internal controls

Accounting, internal controls, and damages in an M&A matter