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從博達案談公司治理


博達案已進入司法程序,因此本人無法對此個案表示意見。不過我非常樂意就此案所衍生之公司治理議題,提出個人看法。

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Positive Revelations from the SanDisk Case


The positive revelations are more precious than the negative lessons.

Following the uproar occasioned by Eddie Liu's stock embezzlement from client SanDisk Corporation ("the SanDisk case"), it took law firm Lee and Li a mere two months to reach an agreement with SanDisk. This was accompanied by a press release, signed by three of the firm's most distinguished partners, declaring that Lee and Li remained a "beautiful pearl", and offering "an appreciation, a thought and a reflection" drawn from the case.

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正面啟示比負面教訓更彌足珍貴

喧騰一時的劉偉杰盜賣客戶新帝(SanDisk Corporation)公司股票案(簡稱新帝案),理律法律事務所於短短不到二個月的時間,與新帝公司達成協議,並由理律的三位資深合夥人共同具名,發表「歷創的理律,美麗的珍珠」聲明,提出:一個感謝、一個感想與一個反思。

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以價值為導向之併購管理策略


依據全球知名之會計師事務所PricewaterhouseCoopers(簡稱PwC)於今年五月下旬,針對150家美國大型跨國企業財務長所做的調查顯示,未來兩年之內,企業的併購活動將可望轉趨活絡,有近七成(69%)的企業表示,準備在未來的兩年期間進行新的併購交易(去年二月調查時比例為六成),而且,傳統產業從事併購活動的意願較科技產業更高。

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A Look at Public Company Accounting Oversight in Taiwan


In July of 2002, after the Enron affair, the House and Senate of the U.S. Congress passed the Sarbanes - Oxley Act, which was then signed into law by President Bush. The Act is the most important piece of securities market oversight legislation since the US enacted the Securities and Exchange Act in the 1930's. Also referred to as the Corporate Reform Act, its goals are to: 1) emphasize the responsibilities of companies and their executive officers; 2) strengthen disclosures of information; 3) raise accounting and auditing standards; and 4) increase penalties for illegal behavior.

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由沙氏法案談我國會計監理制度


在Enron事件之後,美國參眾兩院於去年(2002)七月底通過「Sarbanes-Oxley Act of 2002」(簡稱沙氏法案),並由布希總統簽署生效。該法案係美國自1930年代制定證券交易法案以來,監督美國證券市場最重要之立法。沙氏法案又稱「企業改革法案」,其目的在於(1)強調公司及其主管人員之責任(2)強化資訊之揭露(3)提高對會計及審計之規範,及(4)提高對違法行為之處罰。

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Comments on Financial Statement Scandal


The so-called "financial statement scandal" involving Enron, the 7th biggest company in the U.S., not only represented an enormous loss to its investors, but also resulted in the disintegration of Arthur Andersen, one of the world's top 5 accounting firms. The scandal had a serious impact on the securities market as well as the accounting system, and for a while the market was inundated with books and articles on how to analyze financial statements, uncover financial statement frauds, or see through accounting tricks. As these articles contained detailed discussions relating to means of "window dressing" financial statements, this issue will not be discussed here. Instead, the author will provide a few comments concerning the so-called "accounting scandal" from the point of view of a practicing accountant and auditor.

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國票楊瑞仁案會計處理紀實


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