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24 Feb 2012, 7:00 am by David Smyth
  If particular loans are being shopped to other buyers, you have to say as much, or you’re out of compliance with GAAP, and are breaking the accounting rules. [read post]
23 Feb 2012, 12:54 pm by admin
 The excesses of Bernie Ebbers and Dennis Koslowski led to the passage of the Sarbanes-Oxley Act in an effort to impose statutory controls on their otherwise uncontrollable behaviors. [read post]
22 Feb 2012, 4:25 pm by admin
 The excesses of Bernie Ebbers and Dennis Koslowski led to the passage of the Sarbanes-Oxley Act in an effort to impose statutory controls on their otherwise uncontrollable behaviors. [read post]
15 Feb 2012, 1:59 pm by James Grimmelmann
Sometimes it’s plausible, as in the Sarbanes-Oxley requirement that CEOs certify corporate financial statements. [read post]
17 Jan 2012, 5:50 pm by Robert Milligan
 At least one Georgia court has interpreted the new Act as providing courts discretion to re-write restrictive covenants to make them enforceable, rather than merely providing the authority to remove overbroad covenants. [read post]
11 Jan 2012, 8:00 am by David Rodman
In addition to state standards and Sarbanes-Oxley (“SOX”) requirements, the major U.S. stock exchanges each have their own standards for independence. [read post]
11 Jan 2012, 5:01 am by David Rodman
In addition to state standards and Sarbanes-Oxley (“SOX”) requirements, the major U.S. stock exchanges each have their own standards for independence. [read post]
29 Dec 2011, 9:00 pm
In other words, you're not really broadening the base. [read post]
24 Dec 2011, 12:44 pm by Ted Frank
So not only do we not have the three or five Larry Ribsteins we needed, we now don't even have the one, and we're poorer for it. [read post]
24 Dec 2011, 11:22 am by Steve Bainbridge
So not only do we not have the three or five Larry Ribsteins we needed, we now don't even have the one, and we're poorer for it. [read post]
23 Dec 2011, 1:16 pm by Erik Gerding
The story or regulation and bubbles I am writing doesn’t fit into neat political boxes in which de-regulation or re-regulation alone is to blame. [read post]
21 Dec 2011, 1:54 pm by Matt Bodie
 On Sarbanes-Oxley, on Dodd-Frank -- you all are conservative! [read post]
16 Dec 2011, 7:57 am by Marcia Narine
Learning what Sarbanes-Oxley or Dodd-Frank says without understanding what it means in practice is useless. [read post]
6 Dec 2011, 6:48 am
Back in September, I posted about Eileen Foster and the re-telling of her story by the Center for Public Integrity. 60 Minutes has picked up on the story. [read post]
6 Dec 2011, 4:21 am by Broc Romanek
This is interesting in that ten years ago, politicians, Ambassadors, businesses, audit firms, etc. from the EU vehemently opposed Sarbanes-Oxley. [read post]
16 Nov 2011, 8:22 am by William McGrath
Jenkins made $2,091,020 in bonuses and $2,018,893 in company stock sales during that time that should have been reimbursed to CSK Auto pursuant to Section 304 of the Sarbanes-Oxley Act. [read post]
9 Nov 2011, 3:44 pm by Dave
Imputation involves concluding what the parties would have intended, whereas inference involves concluding what they did intend.A quick re-cap of the facts. [read post]