Łukasz Langer provides financial and economic analysis for commercial litigation and regulatory proceedings. Dr. Langer specializes in Rule 10b-5 and Section 11 securities matters, with a focus on market efficiency, price impact and loss causation, and damages. He has experience with Securities and Exchange Commission (SEC) investigations, both in a consulting capacity and in support of an expert addressing enforcement issues.
Dr. Langer also consults on M&A matters, including de-SPAC transaction disputes. In these contexts, he has analyzed various corporate governance issues, including allegations of disclosure violation, breach of contract, and breach of fiduciary duty.
Selected industry experience
- Manufacturing, banking, biotech, and technology.
Academic research and publications
- “Accounting for Asymmetry in the Investment–q Relation: Redux of Financial Reporting Quality and Investment Efficiency,” with Sunil Dutta and Panos N. Patatoukas, Management Science, (2025).
- “Pension Funds and IPO Pricing. Evidence from a Quasi-Experiment,” with Paulina Roszkowska and Piotr B. Langer, The British Accounting Review, 53, 4 (2021).
- “(Ab)Normal Returns in an Emerging Stock Market: International Investor Perspective,” with Paulina Roszkowska and Piotr B. Langer, Emerging Markets Finance and Trade, 55, 12 (2019).
Previous experience
- KPMG Deal Advisory
- University of California, Berkeley