Dark Accounting Matter,
2025
Seattle University School of Law
Dark Accounting Matter, Colleen Honigsberg
Seattle University Law Review
Physicists calculate that approximately 85% of the matter in the universe is composed of “dark matter” that “does not absorb, reflect, or emit electromagnetic radiation and is therefore difficult to detect.” The S&P 500 currently trades at a price-to-book value of 4.2, suggesting that book value accounts for less than 20% of the S&P 500’s market value. The remaining 80% appears nowhere in these firms’ balance sheets—it is invisible to contemporary accounting techniques and constitutes “dark accounting matter.”
Some “dark accounting matter” is composed of factors commonly described as components of “ESG.” Human capital, for example, is an intangible asset …
The Employees’ Dilemma: Balancing Internal Reporting, Whistleblowing, And Insider Trading Risks,
2025
Seattle University School of Law
The Employees’ Dilemma: Balancing Internal Reporting, Whistleblowing, And Insider Trading Risks, Geeyoung Min
Seattle University Law Review
The Essay examines how recent developments in insider trading regulations and whistleblower reward programs can lead to unintended and counterproductive results of discouraging employees from using internal reporting channels within corporate compliance programs. While the presence of a robust and well-functioning corporate compliance program is a critical factor both in mitigating the level of public enforcement actions against companies and in protecting corporate managers from liability in private litigation, these programs often provide little incentive for employees to report potential misconduct internally.
Corporate compliance programs are designed to promote the upward information flow within the company, which is essential for …
How The Antidiscrimination Law Of Commercial Transactions Really Works,
2025
Seattle University School of Law
How The Antidiscrimination Law Of Commercial Transactions Really Works, Helen Norton
Seattle University Law Review
A variety of businesses now cite 303 Creative when seeking First Amendment protection for their refusal to serve certain customers based on those customers’ protected class status. How this litigation will play out remains to be seen. But future courts need not, and should not, repeat the 303 Creative Court’s misunderstanding of how the antidiscrimination law of commercial transactions actually works.
Part I of this Essay explains the Court’s longstanding understanding of the antidiscrimination law of commercial transactions, and then describes the Court’s failure to engage with this precedent in 303 Creative. Part II then identifies the 303 Creative decision’s …
The Right To Truth,
2025
Washington and Lee University School of Law
The Right To Truth, Maureen Edobor
Scholarly Articles
This Article argues that today’s anti-CRT statutes, book bans, and “divisive concepts” laws are not isolated culture-war skirmishes but the latest chapter in a long campaign—dating back to the Lost Cause and the United Daughters of the Confederacy—to legislate white innocence as national identity. By sanitizing slavery, suppressing discussions of systemic racism, and threatening educators with punitive ambiguity, these laws flatten historical truth and convert classrooms into zones of anticipatory obedience. The result is a state-engineered amnesia that undermines the core First and Fourteenth Amendment protections the Supreme Court has recognized for more than a century, from Meyer and Barnette …
Policing After Slavery: Race, Crime, And Resistance In Atlanta,
2025
University of Colorado Law School
Policing After Slavery: Race, Crime, And Resistance In Atlanta, Jonathon J. Booth
University of Colorado Law Review
No abstract provided.
Volume 48 Masthead,
2025
Seattle University School of Law
Volume 48 Masthead, Seattle University Law Review
Seattle University Law Review
Volume 48 Masthead
Voting Matters: Materiality Considerations And The Shareholder Vote,
2025
Seattle University School of Law
Voting Matters: Materiality Considerations And The Shareholder Vote, Renee M. Jones
Seattle University Law Review
For the shareholder franchise to have meaning, shareholders must have access to relevant information to inform their voting decisions. The securities laws’ disclosure requirements play an essential role in informing the shareholder vote.
This Essay focuses on the question of the materiality of information in the context of shareholder voting. It addresses the question of whether ESG-related information is material, positioning the materiality inquiry within the context of shareholders’ voting decisions. It explores the definition of materiality with a focus on the “reasonable investor” concept embedded within the definition. The Essay argues that the implicit expectations of many commentators that …
Volume 48 Masthead,
2025
Seattle University School of Law
Volume 48 Masthead, Seattle University Law Review
Seattle University Law Review
Volume 48 Masthead
Understanding The Big Three’S Wavering Support Of Environmental And Social Shareholder Proposals,
2025
Seattle University School of Law
Understanding The Big Three’S Wavering Support Of Environmental And Social Shareholder Proposals, Jeff Schwartz, Jefferson Jensen
Seattle University Law Review
Because of their substantial equity portfolios, BlackRock, Vanguard, and State Street (the Big 3) are central players in corporate governance. It is, therefore, critical to understand how they vote. One puzzle is that their support for shareholder proposals on environmental and social matters appears to waiver. In 2020, for instance, BlackRock supported 11.1% of environmental proposals at S&P 500 firms. In 2021, it seemingly reversed course, supporting 55.2%. It then flipped again, supporting 32.1% in 2022. Such statistics suggest that the Big 3 are constantly changing their views on these topics. This Article seeks to better understand whether this is …
Volume 48 Masthead,
2025
Seattle University School of Law
Volume 48 Masthead, Seattle University Law Review
Seattle University Law Review
Volume 48 Masthead
An Eye For An Eye Makes A Vigilant Society,
2025
Arcadia University
An Eye For An Eye Makes A Vigilant Society, Liam C. Preyer
Capstone Showcase
Vigilantism is one of the oldest practices of mankind; for as long as there have been moral and legal laws to govern us and live by, there have been individuals who have sought justice outside these systems. Vigilantism is the response to failures in the justice system, and in the United States in particular, we have seen examples from the Western Frontier to the modern-day digital landscape. This paper will explore the nature of vigilante justice through historical, psychological, media-driven, legal, and digital lenses. We will explore how cultural narratives, media influences, government actions, and psychological motivations have shaped the …
Guilty Until Proven Innocent: An Analysis Of Racial Disparities In Civil Asset Forfeiture Seizures,
2025
Mitchell Hamline School of Law
Guilty Until Proven Innocent: An Analysis Of Racial Disparities In Civil Asset Forfeiture Seizures, Kelsey O'Callaghan
Mitchell Hamline Law Journal of Public Policy and Practice
No abstract provided.
A Civil Rights Defense Of Gentrification,
2025
University of Richmond
A Civil Rights Defense Of Gentrification, Carol N. Brown
Law Faculty Publications
Scholars across disciplines such as sociology, economics, and urban planning are writing about gentrification. The literature and beliefs surrounding gentrification are very diverse, but what often connects the various views is a negative perception that gentrification always disadvantages and displaces low-income minority residents, physically or culturally. But the connotations of race and class associated with gentrification in the minds of many do not align with the empirical research and scholarly findings. Thus far in law, there is no thick legal account of gentrification and its legal or policy implications. Much of the legal writing is predicated upon an inaccurate conception …
The Resurgence Of Massive Resistance,
2025
University of Richmond - School of Law
The Resurgence Of Massive Resistance, Danielle Wingfield
Law Faculty Publications
“Massive Resistance” to equal access to good quality public education is resurging across the nation. First employed by segregationists in Virginia, Massive Resistance spread across the South to oppose school desegregation. This extreme push to suppress equitable education occurred most notably post-Brown. Although 2024 marked Brown’s seventieth anniversary, Massive Resistance is again surging. In fact, the last few years have witnessed increasing resistance to publicly funded education. Some areas where anti-public education resistance strategies have manifested include political rhetoric around Critical Race Theory, library censorship, and renewed parental rights debates.
To devise the most effective response to …
Operationalizing A Pedagogy Of Antiracism In Legal Education,
2025
University of Richmond - School of Law
Operationalizing A Pedagogy Of Antiracism In Legal Education, Doron Samuel-Siegel
Law Faculty Publications
To reckon with structural racism in legal education, legal educators collectively must do much more than we have done thus far. A true reckoning will occur only once we provide an education that ensures racially minoritized students can learn free of the harms of traditional legal education, and that all students are equipped to contribute to the dismantlement of structural racism in the law and legal profession. A pedagogy that centers these two goals counteracts the effects of structural racism while also creating conditions for its dismantlement, making it a pedagogy of antiracism.
This article is about moving toward the …
In Through The Side Door: Anti-Asian Nativism, U.S. Immigration, And Foreign Policy—A Legal History And Case Study,
2025
William & Mary
In Through The Side Door: Anti-Asian Nativism, U.S. Immigration, And Foreign Policy—A Legal History And Case Study, Deenesh Sohoni, Vivian E. Hamilton, Chinua Thelwell
Faculty Publications
The 19th- and early 20th-centuries were marked by pervasive anti-Asian sentiment, and antipathy towards people of color more generally. Giving legal effect to the anti-Asian nativism prevalent at the time, U.S. policies prohibited most Asian immigration and naturalization. In particular, immigration laws sought to exclude Asian laborers and working-class immigrants from entry. During the same period, however, the federal government determined that other Asian visitors—especially Chinese government officials, merchants, religious leaders, and students—could be useful in advancing U.S. political and economic interests abroad. Thus, in marked contrast to its inhospitable treatment of their working-class counterparts, U.S. policy facilitated the entry …
John P. Davis And The Joint Committee,
2025
McGeorge School of Law
John P. Davis And The Joint Committee, Pamela A. Izvănariu
Michigan Journal of Race and Law
This Article uses archival research and social movement theory to recover a critical but untold story about how John P. Davis innovated novel modes of organizational mobilization and multidimensional advocacy to build power and movement at the intersection of race and the economy in the Jim Crow and New Deal era. It examines Davis’s mobilization of the Joint Committee on National Recovery (JCNR), recovers the mobilization and advocacy models Davis engineered, and tells of the fight Davis and the JCNR waged to achieve racial and economic justice and effect a new— and truly emancipatory—New Deal.
Institutionalized Ostracism,
2025
University of Washington School of Law
Institutionalized Ostracism, Danieli Evans
Michigan Journal of Race and Law
Belonging is a fundamental need, like food or water. Hundreds of social psychology studies find that people who are ostracized (excluded, rejected, or ignored) experience severe pain and suffering. Ostracism threatens basic needs, triggers the same neurocognitive processing system as physical pain, and impairs functioning. Furthermore, ostracized people may cope in ways that beget “deviant” labeling and further ostracism.
Belonging and ostracism are prevalent themes in social psychology research, but these constructs have received relatively little attention in law. This Article begins to explore the implications of this research for law. I make three contributions: First, I name and describe …
Police Gatekeeping,
2025
Willamette University College of Law
Police Gatekeeping, Emily M. Poor
Michigan Journal of Race and Law
The role of policing in American society is more pervasive (and less visible) than many acknowledge. Police do not just patrol, arrest, and keep peace – they also gatekeep. Many and varied ostensibly non-criminal processes rely on police fact-finding to adjudicate claims, establish eligibility for resources, and take adverse action against individuals. This Article examines the phenomenon of police gatekeeping, both as a practical barrier to resources and remedies and as a hegemonic mechanism to construct the social conception of truth.
Recognizing the ways in which civil society relies upon police as gatekeepers of both practical resources and the social …
La Ignorancia Es Atrevida: Hernandez V. New York And The Mistaken Exclusion Of Bilingual Jurors,
2025
The George Washington University Law School
La Ignorancia Es Atrevida: Hernandez V. New York And The Mistaken Exclusion Of Bilingual Jurors, Finley B. Davis
Michigan Journal of Race and Law
No abstract provided.
