Which Is the New Crime Created by Sarbanes-Oxley

question 80

Multiple Choice

Which is the new crime created by Sarbanes-Oxley?

• A)mail fraud
• B)obstruction of justice
• C)certification of false financial statements
• D)both a and b

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Definitions:

Simple Rate of Return

The simple rate of return is a financial metric that calculates the percentage increase or decrease in value of an investment over a specific period.

Straight-Line Depreciation

A technique that disperses the expense of a physical asset evenly across its operational lifespan in yearly increments.

Depreciable Equipment

Tangible assets used in operations that lose value over time due to usage, wear and tear, or obsolescence, and thus can be depreciated for accounting and tax purposes.

Net Cash Flows

The difference between cash inflows and outflows in a given period, reflecting the company's overall liquidity position.