Stručni rad
https://doi.org/10.25234/pv/5162
REFORMING CORPORATE GOVERNANCE VIA LEGISLATION IN THE UNITED STATES – THE CASE OF THE SARBANES-OXLEY ACT
András Kecskés
; Pravni fakultet, Sveučilište u Pečuhu, Pécs, Republika Mađarska
Sažetak
The scope of this paper is to evaluate the Sarbanes-Oxley Act from a legislative theoretical point of view with the aid of showing some theories on legislation, a field which came to the forefront of jurisprudence in relatively recent times in Anglo-American jurisprudence. The intention is to show that Sarbanes-Oxley Act was a piece of suboptimal legislation, by comparing and contrasting it to some normative theories.
Ključne riječi
Sarbanes-Oxley Act, optimal-legislation, law-making, efficiency of law, efficacy of law
Hrčak ID:
191776
URI
Posjeta: 1.053 *