A comparative analysis of post-Sarbanes-Oxley corporate governance developments in the US and European Union

A comparative analysis of post-Sarbanes-Oxley corporate governance developments in the US and European Union

Reviews the provisions of the Sarbanes-Oxley Act of 2002 (SOX) section 404 that have extraterritorial and burdensome effect; examines the European Union's reactions and perceptions of corporate governance regulation before and after the Enron scandal; considers the impact that the Parmalat corp...

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Veröffentlicht in:The American journal of comparative law 2005-04, Vol.53 (2), p.457-491
Hauptverfasser: Stoltenberg, Clyde, Lacey, Kathleen A, George, Barbara C, Cuthbert, Michael
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Sprache:eng
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Corporate governance
Decision-making
Decisions
Europe
Legal aspects
Management
Parmalat
United States
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creator Stoltenberg, Clyde
Lacey, Kathleen A
George, Barbara C
Cuthbert, Michael
description Reviews the provisions of the Sarbanes-Oxley Act of 2002 (SOX) section 404 that have extraterritorial and burdensome effect; examines the European Union's reactions and perceptions of corporate governance regulation before and after the Enron scandal; considers the impact that the Parmalat corporate scandal had on European attitudes toward corporate governance regulation and consequent EU initiatives; explores underlying divergent views held by the US and Europe on how corporate governance issues are addressed; and describes the International Accounting Standards Board's parallel corporate governance regulatory recommendations as it seeks to adopt new standards designed to cerate uniform global financing rules.
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source Jstor Complete Legacy; Oxford University Press Journals All Titles (1996-Current); PAIS Index; HeinOnline Law Journal Library
subjects Corporate governance
Decision-making
Decisions
Europe
Legal aspects
Management
Parmalat
United States
title A comparative analysis of post-Sarbanes-Oxley corporate governance developments in the US and European Union
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