ation involves most of the same elements as does fraud, with a negligence standard substituted for the scienter requirement. See Mia Shoes, Inc. v. Republic Factors Corp., 1997 WL 525401, at *3 (S.D.N.Y. 1997); Rotterdam Ventures, Inc. v. Ernst & Young LLP, 300 A.D. 2d 963 (3d Dep't 2002). A plaintiff can only recover