Book description
Here's all the information you need to provide your clients with superior litigation support services. Get up to speed quickly, with the aid of top experts, on trial preparation and testimony presentation, deposition, direct examination, and cross-examination. Authoritative and highly practical, this is THE essential guide for any financial expert wanting to prosper in this lucrative new area, the lawyers who hire them, and litigants who benefit from their efforts.
"This work of amazing breadth and depth covers the central issues that arise in financial expert testimony. It is an essential reference for counsel and practitioners in the field."—Joseph A. Grundfest, The William A. Franke Professor of Law and Business, Stanford Law School; former commissioner, United States Securities and Exchange Commission.
Table of contents
- Cover
- Title Page
- Copyright
- Preface
- About the Editors
- About the Contributors
- Part I: The Litigation Environment
-
Part II: Developing A Damages Analysis
- Chapter 3: Causation Issues and Expert Testimony
- Chapter 4: Developing Damages Theories and Models
-
Chapter 5: Ex Ante versus Ex Post Damages Calculations
- 5.1 Introduction
- 5.2 Expectancy versus Outcome Damages
- 5.3 Application of the Ex Ante Approach in Litigation
- 5.4 Application of the Ex Post Approach in Litigation
- 5.5 Hybrid Approach
- 5.6 The Book of Wisdom
- 5.7 The Wrongdoer's Rule
- 5.8 Conclusion
- Appendix Case Law Supporting Ex Ante and Ex Post Analyses
- Case Law Supporting Ex Ante Analyses
- Case Law Supporting Ex Post Analyses
- List of Cases
- Chapter 6: Use of Statistical Sampling in Litigation
-
Chapter 7: Statistical Estimation of Incremental Cost from Accounting Data
- 7.1 Introduction
- 7.2 Basics
- 7.3 Illustrative Examples
- 7.4 Impediments to Incremental Cost Measurement Caused by Idiosyncrasies of Accounting Data
- 7.5 Measurement Issues Arising in Regression Analysis of Accounting Data
- 7.6 Detecting Flaws in a Regression Analysis of Accounting Data
- 7.7 Other Methods for Estimating Incremental Cost
- 7.8 Conclusion
- Appendix: Cost Terminology Distinctions among Terms Containing the Word Cost
-
Chapter 8: Econometric Analysis
- 8.1 Introduction
- 8.2 The Role of Econometrics in Litigation
- 8.3 A Regression Model
- 8.4 Violation of Assumptions and Data Problems
- 8.5 Choice of Explanatory Variables
- 8.6 Choice of Functional Form
- 8.7 Sensitivity Testing of Estimated Results
- 8.8 Attributes of a Good Model
- 8.9 Choosing the Correct Significance Level
- 8.10 Statistical versus Practical Significance
- 8.11 R-Squared (R2)
- 8.12 Forecasting and Residual Analysis
- 8.13 Conclusion
- List of Cases
- Chapter 9: Estimating the Cost of Capital
-
Chapter 10: Business Valuation
- 10.1 Business Valuation in Litigation Matters
- 10.2 Business Valuation Standards
- 10.3 Understanding the Concept of Value
- 10.4 Valuation Date
- 10.5 Overview of Valuation Approaches
- 10.6 Income Approach
- 10.7 Market Approach
- 10.8 Asset-Based Approach
- 10.9 Valuation Adjustments
- 10.10 Specialty Certifications in Valuation
- Appendix: International Glossary of Business Valuation Terms
-
Chapter 11: Business Interruption Insurance Claims
- 11.1 Introduction
- 11.2 Overview of Business Interruption Insurance
- 11.3 The Loss Adjustment and Claim Development Processes
- 11.4 Dispute Resolution in the Business Interruption Claim Process
- 11.5 Further Considerations for Experts
- 11.6 Common Areas of Disputes Addressed by Financial Experts
- 11.7 Unique Issues in the Litigated Claim
- Chapter 12: Lost Earnings of Persons
- Chapter 13: Expert Analysis of Class Certification Issues
- Part III: Litigation Tools and Techniques
-
Part IV: Ancillary Issues in Damages Matters
-
Chapter 15: Prejudgment Interest
- 15.1 Introduction
- 15.2 The Problem
- 15.3 Which Interest Rate? The Defendant's Cost of Unsecured Borrowing
- 15.4 Awarding Prejudgment Interest at a Floating Interest Rate
- 15.5 Estimating the Defendant's Unsecured Floating Borrowing Rate
- 15.6 Computing the Multiplier
- 15.7 A Note on Delaware Law
- 15.8 Other Issues in the Calculation of Prejudgment Interest
- 15.9 Close Corporations and Individual Plaintiffs
- 15.10 Conclusion
- List of Cases
- Chapter 16: Punitive Damages
- Chapter 17: Tax Treatment of Damages Awards
-
Chapter 15: Prejudgment Interest
-
Part V: Civil Litigation
-
Intellectual Property
-
Chapter 18. Economic Analysis of Nonpatent Intellectual Property Rights and Damages Measures
- 18.1 Introduction
- 18.2 Main Forms of Nonpatent Intellectual Property Rights
- 18.3 General Damages Measurement Issues in Nonpatent Intellectual Property Cases
- 18.4 How Nonpatent Intellectual Property Damages Differ from Patent Damages
- 18.5 Damages Issues Specific to Copyright Infringement
- 18.6 Damages Issues Specific to Trademark Infringement and False Advertising
- 18.7 Damages Issues Specific to Trade Secrets
- 18.8 Conclusion
- List of Cases
-
Chapter 19: Patent Infringement Damages
- 19.1 Patents
- 19.2 Patent Damages
- 19.3 Causation
- 19.4 Current Patent Infringement Damages Environment
- 19.5 Lost Profits Damages
- 19.6 Reasonable Royalty
- 19.7 Royalty Base
- 19.8 Dual Awards
- 19.9 Process or Method Patents
- 19.10 Design Patents
- 19.11 Interest on Damages
- 19.12 Injunctive Relief
- 19.13 Guidance
- List of Cases
- Chapter 20: Royalty Examinations
-
Chapter 18. Economic Analysis of Nonpatent Intellectual Property Rights and Damages Measures
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Ownership and Business Failure
-
Chapter 21: Merger and Acquisition Transaction Disputes
- 21.1 Introduction
- 21.2 Overview of the Merger and Acquisition Transaction Life Cycle
- 21.3 Current Transaction Market Perspectives
- 21.4 Contract Provisions with Potential Accounting, Financial Reporting, and Purchase Price Significance
- 21.5 Common Merger and Acquisition Transaction Disputes
- 21.6 Typical Dispute Resolution Process
- 21.7 Role of Accountants in Merger and Acquisition Transactions and Disputes
- 21.8 Conclusion
- Chapter 22: The Troubled Business and Bankruptcy
- Chapter 23: Alter Ego
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Chapter 21: Merger and Acquisition Transaction Disputes
-
Regulatory Litigation
- Chapter 24: Federal Securities Acts and Areas of Expert Analysis
- Chapter 25: Economic Analysis in Securities Class Certification
- Chapter 26: Antitrust
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Chapter 27: Federal Contract Disputes
- 27.1 Introduction
- 27.2 Federal Contracts and Nature of Disputes
- 27.3 Laws, Regulations, and Guidance
- 27.4 The Financial Expert
- 27.5 Protests and Pre-Award Disputes
- 27.6 Contractor Claims
- 27.7 Contract Pricing and Changes
- 27.8 False Claims Act
- 27.9 Qui Tam Actions
- 27.10 Financial Accounting Disputes
- 27.11 The Dispute and Litigation Process
- Appendix 27A: Selected Financial Acronyms
- Appendix 27B: Uniform Contract Format
- Appendix 27C: Contract Audit Reports
- List of Cases
- Construction and Real Property Disputes
-
Other Civil Litigation
- Chapter 30: Accountant Liability
-
Chapter 31: Executive Compensation in the Litigation Setting
- 31.1 Introduction
- 31.2 Executive Compensation Issues in Disputes and Investigations
- 31.3 Executive and Director Compensation: Theory and Practice
- 31.4 Trends in Stock-Based Compensation Regulatory Reporting and Practice
- 31.5 Issues Regarding the Nature and Amount of Compensation
- 31.6 Challenges in Presenting Executive Compensation in Litigation Proceedings
- 31.7 Conclusion
-
Chapter 32: Employment Litigation
- 32.1 Introduction
- 32.2 The Economics of Discrimination
- 32.3 Legal Background
- 32.4 Categories of Discrimination: Adverse Treatment and Disparate Impact
- 32.5 Statistical Background
- 32.6 Forms of Data Used in Employment Litigation
- 32.7 Recruitment and Hiring
- 32.8 Promotion Practices
- 32.9 Termination
- 32.10 Compensation and Pay
- 32.11 Wage and Hour Litigation
- 32.12 Conclusion
- List of Cases
- Chapter 33: Wage and Hour Litigation
- Chapter 34: Financial Accounting Experts in Directors’ and Officers’ Litigation
- Chapter 35: Bank Failures: Regulatory Actions and Litigation
-
Intellectual Property
-
Part VI: Criminal Matters and Investigations
-
Chapter 36: Tax Fraud: Criminal Cases
- 36.1 Avoidance versus Evasion and Civil versus Criminal
- 36.2 Four Most Common Tax Crimes
- 36.3 Proof beyond a Reasonable Doubt in a Tax Prosecution
- 36.4 Shorthand Formula for a Criminal Tax Case
- 36.5 Methods of Proving Tax Deficiency
- 36.6 Proving Intent: Badges of Fraud
- 36.7 Government's Sources for Criminal and Civil Tax Fraud Cases
- 36.8 Investigation by CI: Administrative versus Grand Jury Investigations
- 36.9 Government's Standard of Review for a Criminal Tax Case
- 36.10 Role of the Accountant
- 36.11 Conclusion: Parting Advice Regarding Criminal and Civil Tax Fraud
- List of Cases
- Chapter 37: Financial Statement Investigations
- Chapter 38: International Investigations: Successful Planning and Execution
-
Chapter 36: Tax Fraud: Criminal Cases
- Part VII: Family Law
- Index
Product information
- Title: Litigation Services Handbook: The Role of the Financial Expert, 5th Edition
- Author(s):
- Release date: August 2012
- Publisher(s): Wiley
- ISBN: 9781118116395
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