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There Oughta Be A Law (sometimes written "There Ought To Be A Law" or shortened to TOBAL) was created by Harry Shorten and Al Fagaly as an imitation of Jimmy Hatlo's They'll Do It Every Time. As its title suggests, it featured unfortunate situations that people may feel there should be laws against. After Fagaly died in 1963, Warren Whipple began illustrating the strip, as he does in this particular strip.
In this case, these men obviously believe there should either be a law against not getting Christmas bonuses when the company is doing well, or a law against telling stockholders that the company is doing well when it really isn't, or most likely both. Sometimes it's hard to know which one is happening. The trophy and plaque in the boss's office seem to suggest that it's the former, however. I'm glad I don't work for a boss like that, though I don't get a Christmas bonus either.