We re-evaluate the effects of the Sarbanes Oxley Act (SOX) on the number of listed firms in the U.S. capital market, taking into account general market conditions and firm fundamentals, especially size and profitability. By analyzing a comprehensive dataset of delistings from U.S. national stock...

This paper provides evidence on how the International Accounting Standards Board (IASB) generates accounting standards in the presence of lobbyists with differing preferences. I use theories from the political science and economics fields to develop hypotheses regarding the associations between...