The Resource Compensation clawbacks under the Sarbanes-Oxley Act, Russell G. Ryan

Compensation clawbacks under the Sarbanes-Oxley Act, Russell G. Ryan

Label
Compensation clawbacks under the Sarbanes-Oxley Act
Title
Compensation clawbacks under the Sarbanes-Oxley Act
Statement of responsibility
Russell G. Ryan
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
"... explores [section] 304 of the Sarbanes-Oxley Act of 2002, which requires certain senior executives to repay specified compensation if their company's financial statements must be restated due to a reporting error that is a result of "misconduct." The portfolio reviews the origins and legislative history of [section] 304, including a discussion of the provision's drafting deficiencies, and examines its impact in practice
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Ryan, Russell G
Entry convention
integrated entry
LC call number
KF1434
LC item number
.S43 no. 286
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Bloomberg BNA
Series statement
Securities practice portfolio series
Series volume
portfolio 286
http://library.link/vocab/subjectName
  • United States.
  • Financial disclosure
  • Corporate governance
  • Securities fraud
Label
Compensation clawbacks under the Sarbanes-Oxley Act, Russell G. Ryan
Instantiates
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Overview of SOX [section] 304 -- Legislative history of SOX [section] 304 -- Essential elements and key issues -- Standing to enforce SOX [section] 304 clawbacks -- Amounts subject to clawback -- Measuring the 12-month clawback period -- The accounting restatement requirement & related issues -- Material non-compliance with a financial reporting requirement -- Misconduct -- Remedies for SOX [section] 304 violations -- Statutes of limitations & other issues -- SEC enforcement policy and trends -- The Dodd-Frank Act & the future of clawbacks
Dimensions
unknown
Extent
1 online resource.
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)910561539
Label
Compensation clawbacks under the Sarbanes-Oxley Act, Russell G. Ryan
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Overview of SOX [section] 304 -- Legislative history of SOX [section] 304 -- Essential elements and key issues -- Standing to enforce SOX [section] 304 clawbacks -- Amounts subject to clawback -- Measuring the 12-month clawback period -- The accounting restatement requirement & related issues -- Material non-compliance with a financial reporting requirement -- Misconduct -- Remedies for SOX [section] 304 violations -- Statutes of limitations & other issues -- SEC enforcement policy and trends -- The Dodd-Frank Act & the future of clawbacks
Dimensions
unknown
Extent
1 online resource.
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)910561539
Processing Feedback ...