Such behavior is a felony under Sarbanes Oxley, but the U.S. will most likely be unable to prosecute.

根据萨班斯·奥克斯利法案，这种行为构成重罪。但是美国法院很可能无法起诉。

youdao

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”。

youdao

The problem is not only Sarbanes-Oxley, they argue.

问题不仅仅是萨班斯-奥克斯利法案，他们争论道。

youdao

And then you have Sarbanes Oxley which just made it a tax on going public.

FORBES: Steve Forbes Interview: Ken Kamen, Author and Financial Advisor

For reasons that are unclear to me, apparently these are not matters examined in Sarbanes Oxley reviews.

FORBES: No One's Fulltime Job: Speech at Florida Atlantic University, School of Accounting (June 1, 2006 )

And Sarbanes Oxley had the unintended consequence of putting a lot of companies under pink sheets so they became non-reporting.

FORBES: Steve Forbes Interview: Ken Kamen, Author and Financial Advisor