The Sarbanes-Oxley Law and the Innovations to the Protection in the USA

Authors

  • Carlos Eduardo Vergueiro

Keywords:

Sarbanes-Oxley, Mercado de capitais, Proteção ao investidor, Divulgação de informações contábeis.

Abstract

The author makes the analysis of the Sarbanes-Oxley Law, which was enacted on the 1º semester of 2002, clarifying the innovations that were introduced with a view of increasing transparency and reliability on the disclosure of accountability information by the issuers of securities in the USA.

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Published

2002-01-01

Issue

Vol. 97 (2002)

Section

Não definido

How to Cite

VERGUEIRO, Carlos Eduardo. The Sarbanes-Oxley Law and the Innovations to the Protection in the USA. Revista da Faculdade de Direito, Universidade de São Paulo, São Paulo, v. 97, p. 305–310, 2002. Disponível em: https://revistas.usp.br/rfdusp/article/view/67549. Acesso em: 3 nov. 2026.