This volume investigates the structural and legal drivers of corporate short-termism and evaluates how regulatory frameworks can better align firm behavior with long-term value creation. Editors Jeffrey Neil Gordon and Wolf-Georg W. Ringe, both distinguished scholars in corporate law and finance, curate a collection of essays that synthesize economic theory, empirical data, and comparative legal analysis. The text argues that the current regulatory environment often incentivizes immediate financial performance at the expense of sustainable corporate health, proposing a multi-faceted framework for reform.

Legal scholars and practitioners frequently cite this handbook as a foundational reference for understanding the intersection of financial markets and regulatory policy. Experts highlight the academic density of the prose, noting that it serves as a rigorous resource for researchers and policy makers rather than a casual overview.