Glossary

Glossary

Term Book Chapter Definition
Corporate Governance Corporate Finance Chapter 13: Corporate Governance and Ethics Refers to the framework of rules, practices, and processes by which a company is directed and controlled. Effective governance ensures transparency, accountability, and fairness in the organization’s operations and decision-making.
Corporate Governance U.S. Securities Regulation Chapter 5: The Sarbanes-Oxley Act of 2002 The system by which companies are directed and controlled, focusing on accountability, transparency, and the role of the board of directors. The Sarbanes-Oxley Act has significantly influenced corporate governance principles and practices in the United St