TAILIEUCHUNG - Gale Encyclopedia Of American Law 3Rd Edition Volume 3 P26

Gale Encyclopedia of American Law Volume 3 P26 fully illuminates today's leading cases, major statutes, legal terms and concepts, notable persons involved with the law, important documents and more. Legal issues are fully discussed in easy-to-understand language, including such high-profile topics as the Americans with Disabilities Act, capital punishment, domestic violence, gay and lesbian rights, physician-assisted suicide and thousands more. | 238 CORPOREAL Delaware The Mighty Mite of Corporations Delaware may be among the United States smallest states but it is the biggest when it comes to corporations more than a third of all corporations listed by the New York Stock Exchange are incorporated in Delaware. Delaware s allure is explained through a combination of history and law. Although in the early 2000s the state s corporations law is not necessarily less restrictive and less rigid than other states corporation laws Delaware could boast more corporation friendly statutes before model corporation laws came into vogue. As a result corporate lawyers nationwide are more familiar with Delaware s law and its statutes and case law provide certainty and easy access. Delaware more than any other state relies on franchise tax revenues thus Delaware more than any other state is committed to remaining a responsive and desirable incorporation site. In addition Delaware offers a level of certainty and stability the state s constitution requires a two-thirds vote of both legislative houses to change its corporations statutes. Delaware also has a specialized court that is staffed by lawyers from the corporate bar and its highest court has similar expertise. Lawyers in the state continually work to keep Delaware s corporate law current effective and flexible. All combine to make Delaware the first state for incorporation. B The SEC has responded to these problems by requiring greater oversight of the accounting profession in the United States. New regulations have also modified the accounting methods that by these companies employed. Nevertheless public confidence in . corporations and the capital markets remains shaken and much of the criticism has focused upon the lack of oversight regarding corporate directors and officers. Many have called for reforms that will hold these directors and officers responsible in instances of malfeasance. FURTHER READINGS Barnet Richard and Ronald E. Muller. 1974. Global Reach The

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