Damages & Materiality Analyses

We conduct damages and materiality analyses based on the facts and issues surrounding liability. Our expertise lies in our ability to demonstrate how actions leading to liability also affect the measurement of damages, both affirmatively and in critiques of plaintiffs’ damages models. 

Our experience includes:

  • Evaluation of whether financial misstatements were material
  • Assessment of whether and how accounting misstatements affected stock prices and/or the compensation of senior officers
  • Measurement of actual losses suffered by large groups of shareholders or debt holders
  • Determination of whether adverse events were material
  • Analysis of firms’ accounting for financial derivatives, in which we have measured the effects of the firms’ choices on their financial statements