Essays about: "SOX"

Showing result 16 - 20 of 25 essays containing the word SOX.

  1. 16. Transparency in corporations and the Sarbanes-Oxley Act : A qualitative study of leaders' perceptions

    University essay from Handelshögskolan vid Umeå universitet

    Author : Mats Bonde; [2010]
    Keywords : ;

    Abstract : Transparency is known to be an important factor when fighting corruption in governments, companies and organizations. When the scandals in the USA came true in the beginning of 2000, there was a need for more transparency and regulation. Phoenix did not arise, but instead the Sarbanes-Oxley Act and more transparency from the corporations. READ MORE

  3. 17. Internal control in the wake of the Enron scandal - legislation or self-regulation?

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Christine Andréasson; Johan Moe; [2009-07-03T07:15:27Z]
    Keywords : ;

    Abstract : Background & Problem Discussion: The collapse of Enron together with several other scandals contributed to the creation of the Sarbanes Oxley Act, imposing heavy demands on accounting ethics for businesses listed on the stock exchange in the US. In Sweden, the Swedish Code of Corporate Governance was introduced, but instead of being a law, it is based on self-regulation. READ MORE

  4. 18. the Sarbanes-Oxley Act. What consequences have American companies identified after implementation of Section 404 of the Sarbanes-Oxley Act?

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Angelica Svensson; [2008-11-07T13:58:11Z]
    Keywords : ;

    Abstract : Background and Problem: A consequence of the many accounting scandals was that congress passed the Sarbanes-Oxley Act in July 2002. This in order to restore public confidence in the stock market and increase confidence in the integrity of the entire system of public ownership and accountability in the U.S. READ MORE

  5. 19. Meeting and Beating Earnings Expectations in the Pre- and Post Sarbanes-oxley Act Eras: Prevalence and Stock Market Reactions

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Per Erik Engström; Martin Kleman; [2008]
    Keywords : SOX; MBE; earnings surprise; earnings management;

    Abstract : The purpose of this paper is to study whether the prevalence of, and stock price premium to, firms meeting and beating analysts’ quarterly earnings expectations has changed in the wake of new legislation, namely the Sarbanes-Oxley Act, which set forth stricter rules for companies’ accounting arguably limiting earnings management. We study earnings surprises of S&P 500 companies and find that whereas the overall MBE frequency has continued to increase slightly, the levels of the constituents of MBE have changed. READ MORE

  6. 20. Environmental Review of Petroleum Industry Effluent Analysis

    University essay from KTH/Industriell ekologi

    Author : Claire Faustine; [2008]
    Keywords : ;

    Abstract : The present report deals with environmental issues in refineries and petrochemical processes.More precisely gaseous, liquid and solid effluents from processes are analysed qualitativelyand quantitatively when possible. READ MORE