Did the Sarbanes-Oxley act impede corporate innovation? An analysis of the unintended consequences of regulation
We investigate whether innovation by publicly listed U.S. companies deteriorated significantly after the adoption of the Sarbanes-Oxley Act of 2002. Using data on patent filings as proxies for firms‟ innovative activities, we find firms‟ innovation as measured by patents and innovation efficiency da...
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Main Authors: | CAO, Jerry X., GHOSH, Aurobindo, GOH, Choo Yong, Jeremy, Feichin Ted TSCHANG (or F. Ted TSCHANG) |
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Format: | text |
Language: | English |
Published: |
Institutional Knowledge at Singapore Management University
2016
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Subjects: | |
Online Access: | https://ink.library.smu.edu.sg/lkcsb_research/5114 https://ink.library.smu.edu.sg/context/lkcsb_research/article/6113/viewcontent/soxinnovation_18FEB2016_draft.pdf |
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Institution: | Singapore Management University |
Language: | English |
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