Abstract

http://ssrn.com/abstract=668062
 
 

Footnotes (194)



 


 



Balancing Public Market Benefits and Burdens for Smaller Companies Post-Sarbanes-Oxley


Paul Rose


Ohio State University - Moritz College of Law


Willamette Law Review, Vol. 41, No. 3, Summer 2005

Abstract:     
Accumulating evidence suggests that several recent regulations enacted by Congress and the SEC, including the Sarbanes-Oxley Act, have disproportionately burdened smaller public companies in a negative manner, such that many of these companies are exiting the public markets. This Article describes these regulations, reviews their effects, and proposes several options that the SEC might choose to address the imbalance of costs and benefits for small businesses. The simplest option would provide for a waiver or postponement of certain regulations imposed under the Sarbanes-Oxley Act More significant possible measures include the expansion of the SEC's small business regulatory regime under Regulation S-B, and the creation of a securities market for small-business issuers.

Number of Pages in PDF File: 45

Keywords: Sarbanes-Oxley, small business

JEL Classification: K22

Accepted Paper Series





Download This Paper

Date posted: February 17, 2005  

Suggested Citation

Rose, Paul, Balancing Public Market Benefits and Burdens for Smaller Companies Post-Sarbanes-Oxley. Willamette Law Review, Vol. 41, No. 3, Summer 2005. Available at SSRN: http://ssrn.com/abstract=668062

Contact Information

Paul Rose (Contact Author)
Ohio State University - Moritz College of Law ( email )
55 West 12th Avenue
Columbus, OH 43210
United States
Feedback to SSRN


Paper statistics
Abstract Views: 1,461
Downloads: 216
Download Rank: 82,680
Footnotes:  194

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo8 in 0.250 seconds