Corporate Rights and Responsibilities: Hearings Before the Committee on Commerce, United States Senate, Ninety-fourth Congress, Second Session ....U.S. Government Printing Office, 1976 - 455 páginas |
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Página 17
... auditors in the field , so people would tend to become less wary and cautious . They assume if this area is controlled or inspected by Government , well , presumably they are doing their job and therefore , no kind of wrongdoing is ...
... auditors in the field , so people would tend to become less wary and cautious . They assume if this area is controlled or inspected by Government , well , presumably they are doing their job and therefore , no kind of wrongdoing is ...
Página 54
... auditors and members of the board can testify to the effect that they have indeed been a very effective means by which the direc- tors have been able to influence and monitor the activities of corporations . Many corporations have also ...
... auditors and members of the board can testify to the effect that they have indeed been a very effective means by which the direc- tors have been able to influence and monitor the activities of corporations . Many corporations have also ...
Página 61
... auditors and members of boards of directors have indicated the utility , nay , the necessity , of this mechanism . Many corporations are strengthening the influence of the out- side directors by involving them not only on the audit ...
... auditors and members of boards of directors have indicated the utility , nay , the necessity , of this mechanism . Many corporations are strengthening the influence of the out- side directors by involving them not only on the audit ...
Página 77
... auditors truly appeared independent , whether their personal relationships or other circumstances might impede their independence . I emphasize the role of the auditors as guardians of the directors for increasingly I feel they are ...
... auditors truly appeared independent , whether their personal relationships or other circumstances might impede their independence . I emphasize the role of the auditors as guardians of the directors for increasingly I feel they are ...
Página 78
... auditors in carrying out their responsibilities . But in achieving the necessary balance , it is wrong to impose upon directors so low a standard that the shareholders and potential investors really derive from the presence of outside ...
... auditors in carrying out their responsibilities . But in achieving the necessary balance , it is wrong to impose upon directors so low a standard that the shareholders and potential investors really derive from the presence of outside ...
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Términos y frases comunes
accounting action activities agencies American antitrust audit committee auditors behavior board members board of directors capital Chairman chief executive officer clients Commission competition concern CONGRESS THE LIBRARY corporate abuses corporate chartering corporate management cost court deal decisions Delaware Delaware corporation disclosure economic effective employees enterprise example fact Federal chartering firms function going hearings independent industry interest investment investors involved issue judgment large corporations legislation LIBRARY OF CONGRESS major ment monitoring multinational Nader operating organization Penn Central percent performance porate problem Professor profit proposal protection proxy question Ralph Nader regulation regulatory relationship require responsibility role rules securities laws Senator DURKIN Senator HARTKE share shareholders SMITH social standards statement statute stockholders structure suggest Supr Texas Instruments tion violation voting York Stock Exchange
Pasajes populares
Página 73 - ... 1 ) to employ any device, scheme, or artifice to defraud, (2) to make any untrue statement of a material fact or to omit to state a material fact necessary in order to make the statements made, in the light of the circumstances under which they were made, not misleading...
Página 98 - No substantial part of the activities of the corporation shall be the carrying on of propaganda, or otherwise attempting, to influence legislation, and the corporation shall not participate in, or intervene in (including the publishing or distribution of statements) any political campaign on behalf of any candidate for public office.
Página 36 - ... under common control with, the person specified. (b) Control. The term "control" (including the terms "controlling", "controlled by" and "under common control with") means the possession, direct or indirect, of the power to direct or cause the direction of the management and policies of a person, whether through the ownership of voting securities, by contract...
Página 101 - Corporation, or, without being duly authorized, draws any order or issues, puts forth, or assigns any note, debenture, bond, or other obligation, or draft, bill of exchange, mortgage, judgment, or decree thereof...
Página 227 - Practical men, who believe themselves to be quite exempt from any intellectual influences, are usually the slaves of some defunct economist. Madmen in authority, who hear voices in the air, are distilling their frenzy from some academic scribbler of a few years back.
Página 426 - Great corporations exist only because they are created and safe-guarded by our institutions; and it is therefore our right and our duty to see that they work in harmony with these institutions.
Página 73 - Every person who, directly or indirectly, controls any person liable under any provision of this title or of any rule or regulation thereunder...
Página 100 - ... knowing the same to be falsely altered or spurious, shall be punished by a fine of not more than $10,000 or by imprisonment for not more than five years, or both.
Página 79 - Officers and directors shall be deemed to stand in a fiduciary relation to the corporation, and shall discharge the duties of their respective positions in good faith, and with that diligence, care and skill which ordinarily prudent men would exercise under similar circumstances in like positions.
Página 100 - ... or (4) passes, utters or publishes, or attempts to pass, utter or publish, as true any falsely altered or spurious...