Anginer, Deniz; Narayanan, M. P.; Schipani, Cindy A.; Seyhun, H. Nejat
March 2012
New York University Journal of Legislation & Public Policy;Winter2012, Vol. 15 Issue 1, p1
Academic Journal
The article discusses the association of the size of business enterprises with their regulatory restrictions. It state backdating scenario of providing an opportunity to foretell the firms engaging in illegal backdating. It states that the Sarbanes-Oxley Act of 2002 is being criticized because of imposing of it in greater expanse on firms. It suggests prosecutors of writing the regulatory legislation in a self-enforcing manner.


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