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Record W247509381

Where the Money Is: Willie Sutton Wasn't the Only One to Recognize a Deep Pocket When He Saw One. Now the Plaintiffs Bar Is Targeting Banks. (Risk Management)

2002· article· en· W247509381 on OpenAlex
James R. Peterson

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

aboutThe title or abstract carries a Canadian signal from the geographic lexicon.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueABA banking journal · 2002
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Insolvency and Governance
Canadian institutionsnot available
Fundersnot available
KeywordsPlaintiffLawsuitClass actionShareholderInvestment bankingLawCashBusinessLaw and economicsFinanceEconomicsPolitical scienceCorporate governance
DOInot available

Abstract

fetched live from OpenAlex

nation's biggest class-action law firm has dropped a bomb on the banking industry in the form of a $25 billion lawsuit linking nine and brokerage firms to the Enron disaster. Whether the action by high-profile litigator Millberg Weiss Bershad Hynes & Lerach will prove lethal is open to question. But, at the very least, the firm has created a whole new target class for the plaintiffs bar, adding to the list of third parties often sued for big cash awards when companies go bankrupt and leave their cupboards bare. In this environment, anyone near an accounting problem is potentially at risk, and among the potential targets are commercial and investment banks says Michael Young, a partner at the New York law firm Willkie Farr & Gallagher and author of Accounting Irregularities and Financial Fraud (Aspen, 2002). The ground is shifting beneath everybody's feet and it's tough for all the players to keep their balance, says Young. Litigators are casting a wide net in a search for parties who may be in some subtle way facilitating accounting manipulations. While the ground shifts, it's often difficult to distinguish the good guys from the bad. Greed is not unknown in corporate life. But it's also true that in our increasingly litigious culture, the innocent can get swept away with the culprits. Whatever the case, shareholders who lost money in the Enron collapse obviously are hoping to increase their chances for recovering their losses by going after that did business with Enron. Enron gives litigators a big boost plaintiffs bar is the nemesis of the accounting industry, targeting many firms as third parties in shareholder lawsuits when companies go belly up. For more than a decade Big 5 firms have spent hundreds of millions of dollars to settle these deep-pocket lawsuits in an effort to cut their potential losses--though many of the suits lacked merit. With the strong support of the accounting industry, Congress passed the Private Securities Litigation Reform Act, a law designed to reduce frivolous lawsuits that are based solely on guilt by association. But that law has not stemmed the tide. Although frivolous lawsuits seem to be on the decline, the total number of shareholder suits filed in the federal courts in 2001 was actually more than double the number filed in 1995, when the law was passed. increase was fueled at least partly by a growth in corporate bankruptcies in a declining economy. It was in this sour economic climate that Enron toppled and fell. And the collapse of the Houston energy giant has given shareholder litigators a new lease on life. Soon after Enron filed for bankruptcy on December 2, 2001, Milberg Weiss, a firm that has prosecuted hundreds of shareholder lawsuits, filed a consolidated class action suit against Enron in U.S. District Court in Houston, accusing particular Enron executives and the company's auditor Arthur Andersen with violations of the federal securities laws. complaint claimed the executives engaged in massive insider trading while the accounting firm was accused of making false and misleading statements about Enron's financial performance. Details of the complaint Then on April 8 Milberg Weiss dropped the bomb, amending its complaint to target nine financial institutions, including J.P. Morgan Chase, Citigroup, Merrill Lynch, Credit Suisse First Boston, Canadian Imperial Bank of Commerce (CIBC), Bank America, Barclays Bank, Deutsche Bank and Lehman Brothers. huge 502-page document claims the institutions participated in fraudulent transactions that ultimately cost Enron shareholders more than $25 billion. complaint also says a number of top bank executives profited personally from the alleged schemes. It is the policy of each of the institutions targeted not to talk about matters in litigation. …

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.002
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow), Science and technology studies, Scholarly communication, Insufficient payload (model declined to judge)
Consensus categoriesInsufficient payload (model declined to judge)
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: Not applicable
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.384
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0020.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0030.000
Scholarly communication0.0020.001
Open science0.0020.001
Research integrity0.0000.001
Insufficient payload (model declined to judge)0.0100.002

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.019
GPT teacher head0.196
Teacher spread0.177 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it