Sarbanes-Oxley's Effects on Small Firms: What is the Evidence?
USC CLEO Research Paper No. C07-9
Harvard Law and Economics Discussion Paper No. 588
38 Pages Posted: 20 Jun 2007
Date Written: June 2007
This article presents an overview of the regulatory regime created by the Sarbanes-Oxley Act of 2002 (SOX) and its implications for small firms. We review the available evidence in three distinct domains: compliance costs, stock price reactions, and firms' decisions to exit regulated securities markets.
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