{
 "@context": "https://schema.org",
 "@type": "DefinedTerm",
 "@id": "https://wulfkaal.github.io/entities/reform-limits",
 "identifier": "kaal:entity:reform-limits",
 "name": "Reform limits",
 "termCode": "reform-limits",
 "inDefinedTermSet": {
  "@id": "https://wulfkaal.github.io/entities/index.json"
 },
 "author": {
  "@type": "Person",
  "name": "Wulf A. Kaal",
  "identifier": "https://orcid.org/0000-0003-0757-275X"
 },
 "dateModified": "2026-07-29",
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 "sha256": "480e27fc17efa83ba00b20a4879718aaa884c3c667565e55b1d1d166dc568c34",
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   "name": "status",
   "value": "derived"
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   "name": "claim_count",
   "value": 2
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   "value": 1
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  {
   "@type": "PropertyValue",
   "name": "year_span",
   "value": [
    "2013",
    "2013"
   ]
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 "subjectOf": [
  {
   "@type": "Claim",
   "@id": "https://wulfkaal.github.io/claims/kaal-2013-acomparativeperspectiveo-023",
   "identifier": "kaal:claim:kaal-2013-acomparativeperspectiveo-023",
   "text": "Cost increases and path dependencies may make it nearly impossible to relax the close to insurmountable standard for liability in oversight cases.",
   "abstract": "Moreover, cost increases and path dependencies may make it nearly impossible to relax the close to insurmountable standard for liability in oversight cases.",
   "citation": "Kaal, A Comparative Perspective on the Limitations of the Duty of Oversight – A Comment on Lisa Fairfax (2013)",
   "datePublished": "2013",
   "claim_type": "failure",
   "confidence": "argued",
   "is_failure_mode": true,
   "scope_conditions": [
    "United States corporate law",
    "existing liability regime already entrenched"
   ],
   "source_pdf_sha256": "ac5c955fe01209c54c78c4575c0b8bf570e5f1259c3f855510697cf51a32e59a",
   "status": "current"
  },
  {
   "@type": "Claim",
   "@id": "https://wulfkaal.github.io/claims/kaal-2013-acomparativeperspectiveo-024",
   "identifier": "kaal:claim:kaal-2013-acomparativeperspectiveo-024",
   "text": "The author endorses the conclusion that attempts to enhance oversight in the United States may fail and that emphasizing improved oversight as a means of enhancing corporate governance could be ill-advised.",
   "abstract": "This weighs in favour of Professor Fairfax's conclusion that attempts to enhance oversight in the United States may fail and an emphasis on emphasizing improving oversight as a means of enhancing corporate governance could be ill-advised.",
   "citation": "Kaal, A Comparative Perspective on the Limitations of the Duty of Oversight – A Comment on Lisa Fairfax (2013)",
   "datePublished": "2013",
   "claim_type": "failure",
   "confidence": "argued",
   "is_failure_mode": true,
   "scope_conditions": [
    "United States corporate governance"
   ],
   "source_pdf_sha256": "ac5c955fe01209c54c78c4575c0b8bf570e5f1259c3f855510697cf51a32e59a",
   "status": "current"
  }
 ],
 "description": "2 claims in the published works of Wulf A. Kaal carry the concept tag 'reform-limits'. Derived node: a roster, not an adjudicated definition."
}