Corporate governance regulation [[electronic resource] ] : how poor management is destroying the global economy / / Nicholas V. Vakkur, Zulma J. Herrera |
Autore | Vakkur Nicholas V |
Edizione | [1st edition] |
Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2013 |
Descrizione fisica | 1 online resource (290 p.) |
Disciplina | 338.6 |
Altri autori (Persone) | HerreraZulma J |
Collana | Wiley finance series |
Soggetto topico |
Corporate governance
Corporate governance - Law and legislation |
ISBN |
1-118-64549-9
1-283-96059-1 1-118-49631-0 1-118-49636-1 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Cover; Title Page; Copyright; Contents; Preface; Introduction; Chapter 1 Virtue Lost; Introduction; Methodology; Methodological Limitations; The Modern Corporation and Virtue; The Problem; Business Ethics; Is the Corporation Disordered?; The Policy Framework; The Regulatory Telos; Why Consider Virtue?; Why Principles (over Rules)?; Why Amend (versus Punish)?; Policy Framework (Summary); Conclusions; Chapter 2 An Introduction to WorldCom: A Policy Primer; Introduction; WorldCom; The Source of Conflict; Rules versus Laws; The Case for Intentionality; Regulatory Contribution
WorldCom as a Basis for the Sarbanes-Oxley ActChapter 3 The Enactment Process; Introduction; The Enactment Process; Create a Crisis; Build a Consensus; Presume Success; Dismiss the Critics; The Law's Effects; Current Arguments in Favor of the Sarbanes-Oxley Act; Institutional Precedents; Chapter 4 CEO Perception; Summary; Introduction; Summary of Relevant Literature; Survey; Results; Discussion; Appendix to Chapter 4; Survey Instrument; Chapter 5 Sarbanes-Oxley's Effect on Investor Risk; Summary; Introduction; Extending CAPM; Hypotheses Hypothesis 1: Sarbanes-Oxley Will Reduce Firms 'Risk-Adjusted ReturnsHypothesis 2: Sarbanes-Oxley Will Decrease Firms' Upside Risk; Hypothesis 3: Sarbanes-Oxley Will Decrease a Firm's Downside Risk; Evaluation of Risk; Risk Measures; Data and Empirical Model; Estimation and Results; Difference-in-Differences Analysis; Fixed Effects Estimation; Robustness Tests; Discussion; Global Regulatory Development (i.e., Ripple Effects); Chapter 6 An Audit of Sarbanes-Oxley; Introduction; A Conceptual Foundation; Internal Controls; The Audit Framework; Objectives versus Efficacy; Evaluative Framework Effect on Unintentional Sources of ErrorEffect on Corporate Malfeasance; Conclusions; Chapter 7 The Underlying Vision; Econometrics in Policy Analysis; A Model Predicated on ``Unobservables''; Knowledge Limits; Social Causation Processes; Intentions (versus Outcomes); Conclusions; Chapter 8 The Argument for Accountability; Introduction; Professional Liability; Policy Misuse; The Case for Culpability; The Improbability of Accountability; Conclusions; Chapter 9 Why Sarbanes-Oxley?; Introduction; Methodology; The Port Huron Statement; Individualism; Egalitarianism; A Modern Demonstration Why Sarbanes-Oxley?Notes; About the Authors; Index |
Record Nr. | UNINA-9910141497003321 |
Vakkur Nicholas V
![]() |
||
Hoboken, N.J., : John Wiley & Sons, c2013 | ||
![]() | ||
Lo trovi qui: Univ. Federico II | ||
|
Corporate governance regulation : how poor management is destroying the global economy / / Nicholas V. Vakkur, Zulma J. Herrera |
Autore | Vakkur Nicholas V |
Edizione | [1st edition] |
Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2013 |
Descrizione fisica | 1 online resource (290 p.) |
Disciplina | 338.6 |
Altri autori (Persone) | HerreraZulma J |
Collana | Wiley finance series |
Soggetto topico |
Corporate governance
Corporate governance - Law and legislation |
ISBN |
1-118-64549-9
1-283-96059-1 1-118-49631-0 1-118-49636-1 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Cover; Title Page; Copyright; Contents; Preface; Introduction; Chapter 1 Virtue Lost; Introduction; Methodology; Methodological Limitations; The Modern Corporation and Virtue; The Problem; Business Ethics; Is the Corporation Disordered?; The Policy Framework; The Regulatory Telos; Why Consider Virtue?; Why Principles (over Rules)?; Why Amend (versus Punish)?; Policy Framework (Summary); Conclusions; Chapter 2 An Introduction to WorldCom: A Policy Primer; Introduction; WorldCom; The Source of Conflict; Rules versus Laws; The Case for Intentionality; Regulatory Contribution
WorldCom as a Basis for the Sarbanes-Oxley ActChapter 3 The Enactment Process; Introduction; The Enactment Process; Create a Crisis; Build a Consensus; Presume Success; Dismiss the Critics; The Law's Effects; Current Arguments in Favor of the Sarbanes-Oxley Act; Institutional Precedents; Chapter 4 CEO Perception; Summary; Introduction; Summary of Relevant Literature; Survey; Results; Discussion; Appendix to Chapter 4; Survey Instrument; Chapter 5 Sarbanes-Oxley's Effect on Investor Risk; Summary; Introduction; Extending CAPM; Hypotheses Hypothesis 1: Sarbanes-Oxley Will Reduce Firms 'Risk-Adjusted ReturnsHypothesis 2: Sarbanes-Oxley Will Decrease Firms' Upside Risk; Hypothesis 3: Sarbanes-Oxley Will Decrease a Firm's Downside Risk; Evaluation of Risk; Risk Measures; Data and Empirical Model; Estimation and Results; Difference-in-Differences Analysis; Fixed Effects Estimation; Robustness Tests; Discussion; Global Regulatory Development (i.e., Ripple Effects); Chapter 6 An Audit of Sarbanes-Oxley; Introduction; A Conceptual Foundation; Internal Controls; The Audit Framework; Objectives versus Efficacy; Evaluative Framework Effect on Unintentional Sources of ErrorEffect on Corporate Malfeasance; Conclusions; Chapter 7 The Underlying Vision; Econometrics in Policy Analysis; A Model Predicated on ``Unobservables''; Knowledge Limits; Social Causation Processes; Intentions (versus Outcomes); Conclusions; Chapter 8 The Argument for Accountability; Introduction; Professional Liability; Policy Misuse; The Case for Culpability; The Improbability of Accountability; Conclusions; Chapter 9 Why Sarbanes-Oxley?; Introduction; Methodology; The Port Huron Statement; Individualism; Egalitarianism; A Modern Demonstration Why Sarbanes-Oxley?Notes; About the Authors; Index |
Altri titoli varianti | How poor management is destroying the global economy |
Record Nr. | UNINA-9910822890403321 |
Vakkur Nicholas V
![]() |
||
Hoboken, N.J., : John Wiley & Sons, c2013 | ||
![]() | ||
Lo trovi qui: Univ. Federico II | ||
|