Article ID Journal Published Year Pages File Type
5086717 Journal of Accounting and Economics 2014 46 Pages PDF
Abstract
I examine the short- and long-term impact of the 2002 Sarbanes-Oxley Act (SOX) on cross-listed foreign private issuers. Both short- and long-term test results suggest that the costs of SOX compliance significantly exceed its benefits and reduce the net benefits of cross-listings.
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Social Sciences and Humanities Business, Management and Accounting Accounting
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The Sarbanes-Oxley act and cross-listed foreign private issuers
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