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Fewer class-action lawsuits alleging accounting improprieties were filed last year in the United States, but those that were settled in 2012 carried a higher price tag, according to a study from Cornerstone Research.

As two major trends driving accounting class actions faded – the credit crisis and Chinese issuers listing on U.S. exchanges – new filings dropped to 45 in 2012 from 78 in 2011, said Cornerstone, which provides economic and financial consulting and expert testimony to attorneys.


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