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”。
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".
能源公司安然卷进诈骗漩涡后倒闭,国会于2002年通过了萨班斯·奥克斯利法案,和其他一系列措施,共同保护检举揭发者不受报复的伤害。
After Enron, an energy firm, collapsed in a flurry of fraud, Congress passed the Sarbanes-Oxley act in 2002 which, among other things, protected whistle-blowers from retaliation.
《萨班斯·奥克斯利法案》(Sarbanes - Oxley act)今年可能会作出重大修改,把关于内部控制臭名昭著的404条款改得宽松一些。
Sarbanes-Oxley is likely to be given a makeover this year, with its notorious section 404 on internal controls watered down.
正如美国由于安然一案而制定了《萨班斯-奥克斯利法案》(Sarbanes-Oxley Act)一样,调整性的变化不仅刺激了客户对会计服务的需求,也令公司对员工的需求量增大。
Regulatory changes, such as America's Sarbanes-Oxley Act, have boosted demand from clients not just for accountants' services but also for their staff.
正如美国由于安然一案而制定了《萨班斯-奥克斯利法案》(Sarbanes-Oxley Act)一样,调整性的变化不仅刺激了客户对会计服务的需求,也令公司对员工的需求量增大。
Regulatory changes, such as America's Sarbanes-Oxley Act, have boosted demand from clients not just for accountants' services but also for their staff.
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