نتایج جستجو برای: sarbanes oxley act 2002 shareholder value
تعداد نتایج: 1001362 فیلتر نتایج به سال:
Section 404 of the Sarbanes-Oxley Act of 2002 (SOX) requires that companies subject to the Securities and Exchange Act of 1934 include in their annual reports a report of management on the company's internal control over fmancial reporting. This must contain management's assessment and a statement of the effectiveness of the controls. Almost no guidance, however, has been provided on how to eva...
Recent regulations in the United States (U.S.) such as the Sarbanes-Oxley Act of 2002 require top management of a public firm to provide reasonable assurance that they institute internal controls that minimize risks over the firm’s operations and financial reporting. External auditors are required to attest to the management’s assertions over the effectiveness of those internal controls. As fir...
We examine relations between board size, managerial incentives and enterprise performance in nonprofit organizations. We posit that a nonprofit’s demand for directors increases in the number of programs it pursues, resulting in a positive association between program diversity and board size. Consequently, we predict that board size is inversely related to managerial pay-performance incentives a...
Today’s business climate requires business processes to meet many compliance regulations, such as Sarbanes-Oxley (SOX) and to adhere to business partner contracts. In this paper, we report a comparative analysis between Linear Temporal Logic and Formal Contract logical languages, which have been successfully utilized in the literature as the formal basis of compliance requirements to enable the...
With Sarbanes–Oxley and other legislation, securing IT within a company has become law. This article takes a look at how compliance legislation can be used to get more support from the Board when it comes to security issues, and how information assets still need to be protected further. a 2006 Elsevier Ltd. All rights reserved.
In this paper we examine how board structure affects the informativeness of board members by comparing the returns earned by officers and independent directors from purchasing the firm’s stock. We investigate whether an exogenous shock to the board structure – the 2002 SarbanesOxley Act and the related mandates – leads to a shift in information asymmetry between officers and independent directo...
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