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Politique de retour sous 30 jours
Modern capitalism and political freedom rest on concepts of conscience and morality, and abhor concentrations of unbridled power. In America, that economic and political system developed mechanisms designed to check and balance such power. Despite those mechanisms, corporate America developed too many imperial chief executives who abused their power by engaging in a fraudulent and self-serving pursuit of wealth and perquisites. This edition deals with how this happened, how the system responded, and actions that could minimize the danger of its recurrence. The text analyzes those who either support or keep quiet for miscreant chief executives, and how these participants became involved in corporate fraud. The investigation is completed by a look at the results of the Sarbanes-Oxley Act of 2002, the law enacted as the corrective response to corporate corruption, and the increasingly intense pressure to ease the expense and other burdens associated with its vigorous enforcement. Hopefully, the insights gained by the analysis will contribute to a revived confidence in the integrity of corporate accounts, and thereby sustain the vitality of America's capital markets, which are essential to our future economic well-being.