M& A Roundup - Pre-deal jockeying has become more intense since passage of the Sarbanes-Oxley law on financial disclosures, and the eruption of corporate scandals that triggered it. Buyers are drilling deeper into target financials to make sure that internal controls are working correctly and asking for contract language to protect themselves on corporate governance issues.
Year of publication:
Mergers & acquisitions. - New York, NY : Investment Dealers' Digest, ISSN 0026-0010, ZDB-ID 8628555. - Vol. 38.2003, 4, p. 9-13