Sarbanes-Oxley et ses conséquences inattendues

American Bar Association, avril 2007 - La revue de l'ABA (eSource, ABA, avril 2007, Vol. 5, n°10) nous apprend que la loi Sarbanes-Oxley aurait des conséquences inattendues ?

Quelles sont-elles ? De manière sommaire, les voici présentées :

• Enhance financial reporting on a global basis
• Enhance corporate governance on a global basis
• Enhance investor confidence on a global basis
• Securities Offering Reform in the United States
• Greater focus on the costs of compliance with new regulations
• Greater focus on the concerns of smaller companies
• Focus on U.S. market competitiveness in a global environment
• Focus on « principles-based » regulatory approach
• Focus on use of International Financial Reporting Standards by foreign companies
• Focus on U.S. corporate governance shortcomings
• New constituencies involved with the rulewriting process
• Focus on a « new institutional framework » ? ...

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