IMPLEMENTATION PROCESS OF SARBANES-OXLEY ACT CONTROLS: A STUDY OF COMPANIES WITH ADRs ISSUANCE IN SANTA CATARINA – BRAZIL

نویسندگان
چکیده

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Diagnosis of the noise emission in a plastic recycling plant located in the municipality of Caçador, Santa Catarina, Brazil

Background: With industrial development, many production processes emit high levels of noise, presenting problems for society. This emission causes an environmental impact on employees and also on the surrounding environment. Materials and Methods: The present study was performed with the objective of analyzing the noise emission in a plastic recycling plant in the municipality of Caçador, San...

متن کامل

The Sarbanes-Oxley Act and Corporate Investment: A Structural Assessment∗

We assess the impact of the Sarbanes-Oxley Act of 2002 on corporate investment in an investment Euler equation framework, where a dummy for the passage of the Act is allowed to affect the rate at which managers discount future investment payoffs. Using generalized method of moments estimators, we find that the rate U.S. firm managers apply to discount investment projects rises significantly aft...

متن کامل

The Sarbanes-Oxley Act and the Flow of International Listings

This paper examines cross-listing behavior onto U.S. and U.K. stock exchanges following the enactment of the Sarbanes-Oxley Act, and tests two propositions. First, has the rate of foreign cross-listings onto U.S. exchanges decreased in the period following the enactment of the Act? Second, are foreign exchanges in particular, the London Stock Exchange attracting foreign firms in the post-Act pe...

متن کامل

[Anophelines of Santa Catarina (Diptera: culicidae), Brazil].

INTRODUCTION The Amazon region of Brazil is endemic for malaria. In the State of Santa Catarina, malaria was eliminated in the 1980s. Since then, a few sporadic isolated autochthonous cases have occurred. However, because malaria vectors are present within Brazilian territory and extensive endemic areas exist in this country, along with the great mobility of people in tourist areas of Santa Cat...

متن کامل

Holistic Compliance with Sarbanes-Oxley

The theory underlying US securities laws is that investors are helpless without reliable information [Zelizer, 2002]. When Enron's collapse and other corporate frauds made it clear that "practically every element of our system of safeguards failed until it was too late to repair the damage," Congress reinforced those laws by passing the Sarbanes-Oxley (SARBOX) Act [O'Malley, 2002]. This new law...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Review of Administration and Innovation - RAI

سال: 2012

ISSN: 1809-2039

DOI: 10.5773/rai.v9i2.711