The unintended effects of the Sarbanes-Oxley Act

The unintended effects of the Sarbanes-Oxley Act

The Sarbanes-Oxley Act (SOX) was passed in the wake of several scandals that rocked corporate America in 2001 and 2002. The objective behind SOX was to improve corporate governance by improving accounting disclosures. Compliance with Section 404 is considered by many to be the most costly requiremen...

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Bibliographic Details
Main Authors: CHHAOCHHARIA, Vidhi, OTTO, Clemens A., VIG, Vikrant
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2011
Subjects:
Compliance costs
Business structures
Premiums
Leverage
Cash
Corporate governance
Target acquisitions
Market capitalization
Acquisition costs
Securities and Exchange Commission regulation
Finance
Finance and Financial Management
Online Access:https://ink.library.smu.edu.sg/lkcsb_research/5374
https://ink.library.smu.edu.sg/context/lkcsb_research/article/6373/viewcontent/Unintended_SAO_av.pdf
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/lkcsb_research/5374
https://ink.library.smu.edu.sg/context/lkcsb_research/article/6373/viewcontent/Unintended_SAO_av.pdf

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