Yang, Ting - In: Applied Financial Economics 23 (2013) 17, pp. 1383-1391
The passage of the Sarbanes--Oxley Act in 2002 gives more incentive for foreign firms to consider deregistering from the United States. The adoption of SEC Rule 12h-6 allows them better able to do so. Since 2007, there has been a surge in foreign deregistrations. We investigate what happens to...
