Has section 404 of the Sarbanes-Oxley Act discouraged corporate investment? : new evidence from a natural experiment
Year of publication: |
2019
|
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Authors: | Albuquerque, Ana ; Zhu, Julie Lei |
Published in: |
Management science : journal of the Institute for Operations Research and the Management Sciences. - Catonsville, MD : INFORMS, ISSN 0025-1909, ZDB-ID 206345-1. - Vol. 65.2019, 7, p. 3423-3446
|
Subject: | SOX | Section 404 | corporate investment | risk taking | regulation | natural experiment | Internes Kontrollsystem | Internal control | Experiment | Investitionsrisiko | Investment risk | Investition | Investment |
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