The Sarbanes�Oxley act and cross-listed foreign private issuers

• Autores: Xi Li
• Localización: Journal of accounting and economics, ISSN 0165-4101, Vol. 58, Nº. 1, 2014, págs. 21-40
• Idioma: inglés
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• Dialnet Métricas: 1 Cita
• Resumen

  • 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.