Which of the following statements is false?
A) The Cadbury Commission stiffened the criminal penalties for providing false
information to shareholders.
B) The Exchange Acts of 1933 and 1934, among other things, established the Securities
and Exchange Commission (SEC) and prohibited trading on private information gained
as an insider of a firm.
C) Many of the problems at Enron, WorldCom, and elsewhere were kept hidden from
boards and shareholders until it was too late. In the wake of these scandals, many
people felt that the accounting statements of these companies, while often remaining
true to the letter of GAAP, did not present an accurate picture of the financial health of
a company.
D) While one study found that those firms that separated the position of CEO and
chairman performed better, another found no relation between the independence of key
board committees and firm performance in the post-Cadbury era.
Which of the following statements is false?
A) Many countries regulate or limit capital inflows or outflows, and many do not allow
their currencies to be freely converted into dollars, thereby creating capital market
segmentation.
B) The existence of internationally integrated capital markets makes many decisions in
international corporate finance more complicated but potentially more lucrative for a
firm that is well positioned to exploit the market segmentation.
C) Political, legal, social, and cultural characteristics that differ across countries may
require compensation in the form of a country risk premium.
D) Swaps allow firms to mitigate their exchange rate risk exposure between assets and
liabilities, while still making investments and raising funds in the most attractive
locales.