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随着《萨班斯·奥克斯利法案》开始生效,美国在上市公司监管方面,又有了新生事物。今后,美国上市公司的首席执行官和首席财务官们,必须签字宣誓,以保证企业财务报表的真实性,并就此承担法律责任。这项措施正式生效后,市场上一片欢呼雀跃,美国股市几乎因此摆脱了今年以来的“熊市”。 美国的公司法、证券法是不是又出现了新的里程碑?这回美国上市公司的老总们是不是真的怕了呢?不要轻易回
As the Sarbanes-Oxley Act came into force, the United States has taken a freshman's turn in the regulation of listed companies. In the future, the chief executives and chief financial officers of US listed companies must sign an oath to ensure the authenticity of their financial statements and assume legal responsibility for that. After the measure came into force, the market cheered and the U.S. stock market almost shrugged off the “bear market” this year. Is there any new milestone in the U.S. company law and the securities law? Are the chief executives of US listed companies really scared? Do not go back easily