haku: @indexterm bribery / yhteensä: 50
viite: 38 / 50
| Tekijä: | Bottiglieri, W. Marder, M. Paderon, E. S. |
| Otsikko: | The foreign corrupt practices act: disclosure requirements and management integrity |
| Lehti: | Advanced Management Journal
1991 : WINTER, VOL. 56:1, p. 21-27 |
| Asiasana: | BUSINESS ETHICS CODES OF PRACTICE MULTINATIONAL COMPANIES INTERNATIONAL TRADE BRIBERY |
| Kieli: | eng |
| Tiivistelmä: | Since 1977, the Securities and Exchange Commission has used the Foreign Corrupt Practices Act (FCPA) to assure that the business practices of USA corporations located in foreign countries are ethical. Initially used to curtail bribery and other questionable business methods, recent interpretations of the law leave many wondering whether the FCPA places an unfair reporting requirement on management. Illegal as well as morally corrupt business practices should be disclosed, regardless of the financial value involved. The statutory amendments in 1988 further shifted the compliance burden from outside agencies to management. Henceforth, management is to be judged not only by business success, but also by ethical standards. |
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