The article challenges the idea that corporate officers and directors have a fiduciary duty to act in the best interests of the corporation and its shareholders. It argues that in reality, managers often prioritize their own interests over those of the company. The research suggests that market forces and incentive compensation are more effective in guiding managerial behavior than traditional fiduciary obligations. The study proposes that the relationship between corporate decision-makers and the firm should no longer be seen as fiduciary, as managers are not always acting in the company's best interests.