Document Type
Article
Abstract
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.
Date of Authorship for this Version
June 2007
Keywords
corporate governance
Recommended Citation
Kamar, Ehud; Karaca-Mandic, Pinar; and Talley, Eric, "Sarbanes-Oxley's Effects on Small Firms: What is the Evidence?" (2007). Harvard Law School John M. Olin Center for Law, Economics and Business Discussion Paper Series. Paper 588.
http://lsr.nellco.org/harvard_olin/588
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