Essays about: "Sarbanes-Oxley"

Showing result 11 - 15 of 17 essays containing the word Sarbanes-Oxley.

  1. 11. Communication of Accoutability and Positive Attitude

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Hanna Benkel; Anna Persson; [2008-08-13T09:21:28Z]
    Keywords : ;

    Abstract : Background and problem discussion: Recent accounting scandals have created greater demands on the information given from the companies to its stakeholders, which has resulted in stronger legislation. The Sarbanes-Oxley Act of 2002 involves, among other things, that the companies are obliged to account for their internal control procedures and what risk factors they are exposed to in a report called Form 20-F. READ MORE

  3. 12. Corporate Social Responsibility - the legal context

    University essay from Lunds universitet/Juridiska institutionen

    Author : Jesper Silow; [2008]
    Keywords : Förmögenhetsrätt; Associationsrätt; Law and Political Science;

    Abstract : During the last few years increased focus has been given to environmental and social issues due to worldwide changes in the weather and temperature, in some cases leading to natural disasters and dramatic changes in everyday life. Media and politicians have begun to address related problems, acknowledging the fact that human impact on nature is a real problem that poses as a threat to our future. READ MORE

  4. 13. 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

  5. 14. Implementation of Section 404 of the Sarbanes-Oxley Act in a Swedish Environment

    University essay from Sektionen för ekonomi och teknik (SET)

    Author : Patrik Åkerblad; Mikael Johansson; Elin Jangvik; [2007]
    Keywords : SOX; Implementation;

    Abstract : Problem Area: The American company Enron was the seventh largest company notated on the stock market when it went bankrupt due to extensive accounting frauds in December 2001. By manipulating the financial reports, the management of Enron was able to hide huge debts through transactions with external companies. READ MORE

  6. 15. Sarbanes-Oxley Section 404 : Impact on European companies

    University essay from Handelshögskolan vid Umeå universitet

    Author : Julie Bonnefond; Karell Lounkokobi; [2007]
    Keywords : Sarbanes-Oxley;

    Abstract : With the advent of corporate scandals in North America most notably the Enron case, the US congress passed the Sarbanes-Oxley Act to redress the situation. This act aims to restore confidence of investors in financial markets, and to improve the management of companies. READ MORE