Title: Sarbanes -Oxley's effects on small firms
Description: "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"--John M. Olin Center for Law, Economics, and Business web site.
Subjects: Corporations, Auditing, Law and legislation, Small business, Accounting, Going public (Securities), Government policy, United States
Places: United States