This is not possible because it goes against the very basics of double-entry bookkeeping. IBM's assets cannot be moved. They can only be sold, where assets are

This is not possible because it goes against the very basics of double-entry bookkeeping. IBM's assets cannot be moved. They can only be sold, where assets are exchanged for other assets (most often cash or equivalents). What you mean is either petty theft or embezzlement, which are (white collar) crimes. In the event of an obviously and intentionally unfavourable sale, the shareholders (a.k.a. owners) can hold the CEO liable for damages. If the assets become impossible to recover, they are written off, which is a kind of expense in bookkeeping term. If this event is not recorded as such, there would be other crimes. Double-entry bookkeeping ensures that assets can only appear on JBM's balance sheet if their source is documented. In practice, this meanr that they were lawfully acquired. Otherwise, the auditor would be on the hook. Of course, it can always be that illicit activities are creatively hidden on the balance sheet and that the auditor didn't spot them. In that case, it could indeed be that JBM would have to either fix the reported budget or suddenly write off the amount that was found they don't really own. Things like these are always a risk. Shares on the stock market are only worth their resale value and what dividends they can be expected to yield. This is hopefully basic knowledge to anyone who engages in stock trading, and it's the reason why public companies are tightly regulated and have to regularly undergo audits and report to the shareholders. The stock market does the rest. I'd love to get educated, but I guess most divorces happen either within the first five years or after ~twenty years when the things that kept a bad marriage together (kids or physical appearances) go away. Limiting any marriage to 20 years would only get rid of the latter. I also guess that a lot less people would marry because marriage is a way to ensure the economic existence of the party who sacrificed their career to take care of children.