英文论文代写
For instance, the Sarbanes-Oxley Act of 2002 (SOX) imposes many compliance and administrative rules on public companies SOX requires all levels of publicly traded companies to implement and execute internal controls. The most contentious part of SOX is Section 404, which requires the implementation, documentation and testing of internal controls over financial reporting at all levels of the organization. Public companies must also conduct operational, accounting and financial engineering in order to meet Wall Street’s quarterly earnings expectations. This short-term focus on the quarterly earnings report, which is dictated by external analysts, can reduce prioritization of longer-term functions and goals such as research and development, capital expenditures and the funding of pensions, to name but a few examples. In an attempt to manipulate the financial statements, a few public companies have shortchanged their employees’ pension funding while projecting overly optimistic anticipated returns on the pension’s investments
英文论文代写
例如，2002的萨班斯-奥克斯利法案（SOX）提出了许多的依从性和公共公司袜行政规则要求所有的上市公司实施和执行内部控制。SOX法案最有争议的部分是404部分，这就要求实施，文档和测试内部控制对财务报告的各级组织。公共公司也必须进行的操作，为会计和金融工程以满足华尔街的季度收益预期。这在季度收益报告的短期焦点，这是由外部分析师，可以减少长期的功能和目标，如研究和发展的优先次序，资本支出和养老金的资金，仅举几个例子。在试图操纵财务报表，一些公共公司已经欺骗了他们的雇员养老金而突出的过于乐观的预期回报的养老金的投资
