> Merkliste Sie können Bookmarks mittels Listen verwalten, loggen Sie sich dafür bitte in Ihr SLUB Benutzerkonto ein.
Medientyp: E-Artikel Titel: New Antibribery Guidelines for M&A Deals Beteiligte: Byington, J. Ralph; McGee, Jo Ann Erschienen: Wiley, 2014 Erschienen in: Journal of Corporate Accounting & Finance Sprache: Englisch DOI: 10.1002/jcaf.21920 ISSN: 1044-8136; 1097-0053 Schlagwörter: General Economics, Econometrics and Finance ; Accounting Entstehung: Anmerkungen: Beschreibung: <jats:title>Abstract</jats:title><jats:p>Management traditionally tries to increase shareholder wealth with M&A deals. But there are risks. These days, the buyer's due diligence should be especially cautious about possible bribery existing in a target company. So the authors discuss some important new guidelines issued by the U.S. Department of Justice (DOJ) and the U.S. Securities and Exchange Commission (SEC). These guidelines cover procedures to avoid liability and reduce the risk of civil and criminal action with the Foreign Corrupt Practices Act (FCPA). © 2014 Wiley Periodicals, Inc.</jats:p>