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Resistance to change is
Commercial Paper
An unsecured, short-term debt instrument issued by companies to finance their operational expenses.
U.S. Treasury Bills
Short-term government securities issued by the U.S. Treasury with a maturity of one year or less, often used as a risk-free investment option.
Sarbanes-Oxley
A U.S. law enacted in 2002 aimed at protecting investors from fraudulent financial reporting by corporations, enhancing corporate governance and accountability.
FASB
The Financial Accounting Standards Board, an organization responsible for establishing and improving standards of financial accounting and reporting in the U.S.
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