The Sarbanes-Oxley Debacle

What We've Learned ; how to Fix It

Author: Henry N. Butler,Larry E. Ribstein

Publisher: Aei Press

ISBN: 9780844771946

Category: Business & Economics

Page: 135

View: 3302


The authors argue that the Sarbanes-Oxley Act of 2002 (SOX) is a colossal failure, yet seek to salvage some lessons from the ruins of SOX.

Earnings Management

Emerging Insights in Theory, Practice, and Research

Author: Joshua Ronen,Varda Yaari

Publisher: Springer Science & Business Media

ISBN: 0387257713

Category: Business & Economics

Page: 582

View: 6186


This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?

Corporate Governance of Non-Listed Companies

Author: Joseph A. McCahery,Erik P.M. Vermeulen

Publisher: Oxford University Press

ISBN: 0199596387

Category: Business & Economics

Page: 280

View: 9559


Closely held companies (those with the potential to go public, family firms, partnerships and private equity) have particular governance problems. This book examines what constitutes good governance in these companies, how control is gained, and how the closely held firm can to stimulate growth and extend innovation.

America's capital markets

maintaining our lead in the 21st century : hearing before the Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises of the Committee on Financial Services, U.S. House of Representatives, One Hundred Ninth Congress, second session, April 26, 2006

Author: United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises

Publisher: Not Avail


Category: Business & Economics

Page: 285

View: 2390