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

Authors Li, Xi View this author's profile
Issue Date 2014
Source Journal of Accounting and Economics , v. 58, (1), 2014, p. 21-40
Summary 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. © 2014 Elsevier B.V.
ISSN 0165-4101
Language English
Format Article
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