The Complaint alleges that during the Class Period, the Company made material false and/or misleading statements and/or failed to disclose: that Chicago Bridge was responsible for hundreds of millions of dollars in liability and improperly accounted for its goodwill during 2013, to cover losses associated with construction delays and cost overruns on contracts to complete construction on two new nuclear power plants; that the Company failed to establish and disclose an appropriate reserve for this liability in its financial statements; and that Chicago Bridge lacked effective internal controls over financial reporting. When this information was revealed to the public, the stock price of Chicago Bridge fell, causing investors harm.