{"title":"萨班斯-奥克斯利法案:起源、重要性及对欧盟的影响","authors":"D. Moscato","doi":"10.2139/SSRN.474142","DOIUrl":null,"url":null,"abstract":"This paper gives an international perspective all over Sarbanes-Oxley starting from the causes of this \"Twister\" in the U.S. securities regulation with a strapping international impact. Every natural phenomenon such as a Twister raises out three important questions: 1) Why does it come? 2) How does it come? 3) Where does it go? On this basis, the WHW approach is the key of analysis pursued in this paper and that is summarized in the words: origin, materiality & impact on the EU.","PeriodicalId":336554,"journal":{"name":"Corporate Law: Securities Law","volume":"76 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2003-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":"{\"title\":\"The Sarbanes-Oxley Twister: Origin, Materiality & Impact on EU\",\"authors\":\"D. Moscato\",\"doi\":\"10.2139/SSRN.474142\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This paper gives an international perspective all over Sarbanes-Oxley starting from the causes of this \\\"Twister\\\" in the U.S. securities regulation with a strapping international impact. Every natural phenomenon such as a Twister raises out three important questions: 1) Why does it come? 2) How does it come? 3) Where does it go? On this basis, the WHW approach is the key of analysis pursued in this paper and that is summarized in the words: origin, materiality & impact on the EU.\",\"PeriodicalId\":336554,\"journal\":{\"name\":\"Corporate Law: Securities Law\",\"volume\":\"76 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2003-11-23\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"3\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Corporate Law: Securities Law\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/SSRN.474142\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Corporate Law: Securities Law","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/SSRN.474142","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Sarbanes-Oxley Twister: Origin, Materiality & Impact on EU
This paper gives an international perspective all over Sarbanes-Oxley starting from the causes of this "Twister" in the U.S. securities regulation with a strapping international impact. Every natural phenomenon such as a Twister raises out three important questions: 1) Why does it come? 2) How does it come? 3) Where does it go? On this basis, the WHW approach is the key of analysis pursued in this paper and that is summarized in the words: origin, materiality & impact on the EU.
京公网安备 11010802042870号
京ICP备2023020795号-1
分享
求助内容：
应助结果提醒方式：
扫码关注我们
