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

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.

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Year of publication:	2014
Authors:	Li, Xi
Published in:	Journal of Accounting and Economics. - Elsevier, ISSN 0165-4101. - Vol. 58.2014, 1, p. 21-40
Publisher:	Elsevier
Subject:	Sarbanes–Oxley \| Foreign private issuer \| Deregistration \| Corporate governance \| Law and finance \| Cross-listing \| ADR

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Type of publication:	Article
Classification:	G15 - International Financial Markets ; G18 - Government Policy and Regulation ; G38 - Government Policy and Regulation ; M41 - Accounting
Source:	RePEc - Research Papers in Economics

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