New Antibribery Guidelines for M&A Deals

被引：0

作者：

Byington, J. Ralph ^{[1
,2
]}

Mcgee, Jo Ann ^{[3
,4
]}

机构：

[1] Coastal Carolina Univ, Acad & Student Affairs, Conway, SC 29528 USA

[2] Coastal Carolina Univ, Accounting, Conway, SC USA

[3] Louisiana State Univ, Dept Accounting & Business Law, Shreveport, LA 71105 USA

[4] Louisiana State Univ, Accounting, Shreveport, LA 71105 USA

来源：

JOURNAL OF CORPORATE ACCOUNTING AND FINANCE | 2014年 / 25卷 / 02期

关键词：

D O I：

10.1002/jcaf.21920

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Management traditionally tries to increase shareholder wealth with M&A deals. But there are risks. These days, the buyer's due diligence should be especially cautious about possible bribery existing in a target company. So the authors discuss some important new guidelines issued by the U.S. Department of Justice (DOJ) and the U.S. Securities and Exchange Commission (SEC). These guidelines cover procedures to avoid liability and reduce the risk of civil and criminal action with the Foreign Corrupt Practices Act (FCPA). (C) 2014 Wiley Periodicals, Inc.

引用

页码：35 / 38

页数：4

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