I was looking around and saw the following: Patent Owners Face Increased Fraud Liability Risk The core question posed by the article is simple: If the patent portfolio is a significant part of the value for a company do changes in patent law change company valuations - and can business leaders commit fraud liability by not disclosing those changes?
Individual patent decisions clearly affect company value. Business leaders regularly report on the results of significant litigation or note as a risk the expiration of key patents in a portfolio. The question is whether generalized risks to a portfolio such as recent Supreme Court decisions (e.g. Alice, Myriad, Mayo) or recent legislation (e.g. AIA) create a particularized reduction in value for a company.
I am betting that the answer would probably be "no," but it is just a matter of time before an enterprising attorney decides to try this theory out, and generalized changes to patent law become part of the litany of risks recited by some companies.