We can think of few rituals less desirable than appealing to a Swiss parent (or regulator) for money. Perhaps anesthetic-less amputation in a jungle field hospital, or clinical trials for hemorrhagic fever vaccines might qualify. So we do not much...

While the costs of Sarbanes-Oxley continue to mount, the law's defenders enjoy claiming that it has performed the vital job of restoring investor confidence in the wake of the corporate scandals. No doubt those defenders will be heartened by a...

You know who we've been too hard on lately? CEOs. We (me, you, all of us) haven't walked a mile in any of their shoes and yet we sit here, day in and day out, looking at them, and judging...