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The impact of the Sarbanes-Oxley act on the cost of going public
Kaserer, Christoph; Mettler, Alfred; Obernberger, Stefan - 2008
This paper examines the impact of SOX on the total cost and the component cost of going public. First, we document a statistically significant increase in non-underwriting expenses of 0.8 percentage points after the introduction of SOX, which is mostly due to an increase in accounting and legal...
Persistent link: https://www.econbiz.de/10010305702
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The Impact of the Sarbanes-Oxley Act on the Cost of Going Public
Kaserer, Christoph; Mettler, Alfred; Obernberger, Stefan - In: BuR - Business Research 4 (2011) 2, pp. 125-147
This paper examines the impact of the Sarbanes-Oxley Act (SOX), a legal framework intended to increase transparency and accountability of listed companies, on the cost of going public in the US. We expect SOX to increase the direct cost of going public, but decrease the underpricing because of...
Persistent link: https://www.econbiz.de/10010421362
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The impact of the Sarbanes-Oxley Act on theCost of Going Public
Kaserer, Christoph; Mettler, Alfred; Obernberger, Stefan - Center for Entrepreneurial and Financial Studies <München> - 2009
This paper examines the impact of SOX on the total cost and the component cost of going public. First, we document a statistically significant increase in non-underwriting expenses of 0.8 percentage points after the introduction of SOX, which is mostly due to an increase in accounting and legal...
Persistent link: https://www.econbiz.de/10005870383
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Der zusammenwachsende europäische Markt für Neuemissionen im Vergleich : Emissionsvolumina und Emissionskosten an den drei größten Börsenplätzen
Kaserer, Christoph; Obernberger, Stefan - In: Corporate finance / Biz 1 (2010) 5, pp. 312-319
Persistent link: https://www.econbiz.de/10003985099
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The impact of the Sarbanes-Oxley Act on the cost of going public
Kaserer, Christoph; Mettler, Alfred; Obernberger, Stefan - In: Business research 4 (2011) 2, pp. 125-147
Persistent link: https://www.econbiz.de/10009507764
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The impact of the Sarbanes-Oxley act on the cost of going public
Kaserer, Christoph (contributor);  … - 2008 - This version: July 2009
This paper examines the impact of SOX on the total cost and the component cost of going public. First, we document a statistically significant increase in non-underwriting expenses of 0.8 percentage points after the introduction of SOX, which is mostly due to an increase in accounting and legal...
Persistent link: https://www.econbiz.de/10003749592
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The Impact of the Sarbanes-Oxley Act on the Cost of Going Public
Kaserer, Christoph - 2012
This paper examines the impact of the Sarbanes-Oxley Act (SOX), a legal framework intended to increase transparency and accountability of listed companies, on the cost of going public in the US. We expect SOX to increase the direct cost of going public, but decrease the underpricing because of...
Persistent link: https://www.econbiz.de/10013113027
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The impact of the Sarbanes-Oxley act on the cost of going public
Kaserer, Christoph; Mettler, Alfred; Obernberger, Stefan - Fakultät für Wirtschaftswissenschaften, Technische … - 2008
This paper examines the impact of SOX on the total cost and the component cost of going public. First, we document a statistically significant increase in non-underwriting expenses of 0.8 percentage points after the introduction of SOX, which is mostly due to an increase in accounting and legal...
Persistent link: https://www.econbiz.de/10009219888
Cover Image
The Impact of the Sarbanes-Oxley Act on the Cost of Going Public
Kaserer, Christoph; Mettler, Alfred; Obernberger, Stefan - In: BuR - Business Research 4 (2011) 2, pp. 125-147
This paper examines the impact of the Sarbanes-Oxley Act (SOX), a legal framework intended to increase transparency and accountability of listed companies, on the cost of going public in the US. We expect SOX to increase the direct cost of going public, but decrease the underpricing because of...
Persistent link: https://www.econbiz.de/10009401710
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The impact of the Sarbanes-Oxley Act on the cost of going public
Kaserer, Christoph; Mettler, Alfred; Obernberger, Stefan - In: Business research : BuR ; official open access journal … 4 (2011) 2, pp. 125-147
Persistent link: https://www.econbiz.de/10009959010