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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


Puni tekst: engleski pdf 202 Kb

str. 179-195

preuzimanja: 603

citiraj


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

https://hrcak.srce.hr/191776

Datum izdavanja:

30.12.2017.

Podaci na drugim jezicima: hrvatski

Posjeta: 1.625 *