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Articles 1 - 3 of 3
Full-Text Articles in Law
Lawyers Keep Out: Why Attorneys Should Not Participate In Negotiating Critical Financial Numbers Reported By Public Company Clients, William O. Fisher
Lawyers Keep Out: Why Attorneys Should Not Participate In Negotiating Critical Financial Numbers Reported By Public Company Clients, William O. Fisher
Law Faculty Publications
In response to the financial scandals at the turn of the century, Sarbanes-Oxley and related reforms radically changed the relationship between accountants and the companies they audit. As a result, auditors exert greater power in the negotiations with management that produce critical numbers in company financial statements. That power provides auditors with newfound ability to resist pressure to certify financial statements that are overly favorable to company stock prices. With the best of intentions, some now urge that company attorneys should expand their efforts to police clients’ financial statements. But the introduction of lawyers into the bargaining between management and …
Stakeholder Theory In Corporate Law: Has It Got What It Takes?, Andrew Keay
Stakeholder Theory In Corporate Law: Has It Got What It Takes?, Andrew Keay
Richmond Journal of Global Law & Business
There has been much debate for many years regarding what should be the objective of the large public corporation. This issue is important for a number of reasons, not least of which is that the theory nominated will underpin corporate governance and dictate, to a large extent, the kind of corporate governance system that will exist. As far as the corporation’s objective is concerned, two theories have been dominant: the shareholder primacy theory and the stakeholder theory. The former is operative in what I will call “Anglo-American jurisdictions,” namely jurisdictions that model their law and practice on one or both …
Post-Sox Trends In Delistingsand Deregistration, Samuel Wolff, Clarence D. Long Iv
Post-Sox Trends In Delistingsand Deregistration, Samuel Wolff, Clarence D. Long Iv
Richmond Journal of Global Law & Business
No abstract provided.