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Post-Enron regulatory changes have their good and bad sides

Article Abstract:

Corporate financial regulation, post-Enron has lobbyists supporting the Sarbanes-Oxley Act of 2002. Boards of directors meet more often without management and most have appointed an independent chairman to help ensure accountability. The new regulation comes with a cost burden that may be hard on small business.

Author: Murray, Alan
Publisher: Dow Jones Publishing Co. (Europe)
Publication Name: Wall Street Journal. Europe
Subject: Business, international
ISSN: 0921-9986
Year: 2005
Forecasts, trends, outlooks, Industry forecasts

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Wall Street turns blind eye to results of option expensing

Article Abstract:

New corporate accounting regulations of the United States now view stock options as an expense. In reports to investors many stock analysts are still ignoring this sometimes steep expense by not including it in the earnings-per-share statistics.

Author: Gullapalli, Diya
Publisher: Dow Jones Publishing Co. (Europe)
Publication Name: Wall Street Journal. Europe
Subject: Business, international
ISSN: 0921-9986
Year: 2005
Stock options

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Subjects list: United States, Economic aspects, Laws, regulations and rules, Government regulation, Corporations, Corporate finance
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