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SOX and executive compensation



The WSJ discusses today the problems with SOX 304, which provides for "clawbacks" of executive compensation paid following an accounting misstatement. Sounds like a simple concept, but as I discuss, it's one more thing Congress got wrong in SOX.

 

 


Rafael Mangual
Project Manager,
Legal Policy
rmangual@manhattan-institute.org

Katherine Lazarski
Manhattan Institute
klazarski@manhattan-institute.org

 

Published by the Manhattan Institute

The Manhattan Insitute's Center for Legal Policy.