TITLE

SHOULD SIZE MATTER WHEN REGULATING FIRMS? IMPLICATIONS FROM BACKDATING OF EXECUTIVE OPTIONS

AUTHOR(S)
Anginer, Deniz; Narayanan, M. P.; Schipani, Cindy A.; Seyhun, H. Nejat
PUB. DATE
March 2012
SOURCE
New York University Journal of Legislation & Public Policy;Winter2012, Vol. 15 Issue 1, p1
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
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.
ACCESSION #
74424668

 

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