PIOTROSKI, JOSEPH D.; SRINIVASAN, SURAJ - In: Journal of Accounting Research 46 (2008) 2, pp. 383-425
<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>In this paper, we examine the economic impact of the Sarbanes-Oxley Act (SOX) by analyzing foreign listing behavior onto U.S. and U.K. stock exchanges before and after the enactment of SOX in 2002. Using a sample of all listing events onto U.S. and U.K. exchanges from 1995-2006, we...