In the US, the Sarbanes-Oxley Act of 2002 has pushed most public companies to defer performance bonuses for senior executives by about a year, slightly helping reduce "short-termism".

在美国，《2002年萨班斯-奥克斯利法案》已促使大多数上市公司将高管的绩效奖金推迟一年左右发放，略微有助于减少“短期主义”。

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As part of complying with the Sarbanes-Oxley Act, executives must provide guidance on the implementation of SOX mandates, particularly Sections 404 and 302.

作为实施这个法案的一部分，执行者必须要指导SOX法案要求的实施，尤其是第404节和第302节的实施。

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The Sarbanes-Oxley act, introduced after Enron collapsed in disgrace, increased the regulatory burden on companies of all sizes, but what could be borne by the big could cripple the small.

安然倒闭之后颁布的萨班斯-奥克斯利法案，增加了对各种规模的公司的管制，可是有些压力大的公司尚能忍受，小公司就力不从心了。

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The Sarbanes-Oxley Act of 2002 increased the role directors play in weeding out fraud and their potential liability for overlooking it.

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Unlike the U.K., that portion of the U.S. inspection report is private under the Sarbanes-Oxley Act of 2002, except in limited circumstances.

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The Sarbanes-Oxley Act of 2002, Section 203, imposed a five-year rotation and five-year cooling-off period, from a seven-year rotation with a two-year cooling-off period.

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