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Are changes in cross-listing in the US from the pre- to post-Sarbanes-Oxley-period associated with shareholder protection in foreign firms' home countries?
He, Haihong - In: Journal of international accounting research 7 (2008) 2, pp. 65-84
Persistent link: https://www.econbiz.de/10003814376
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Foreign Firms' Mandatory Reporting of Material Weaknesses in Internal Control
Caban-Garcia, Maria T. - 2018
The enactment of the Sarbanes-Oxley Act (SOX) of 2002 established several reforms to improve corporate governance and financial reporting practices for companies listed in US capital markets. Given the important role played by foreign firms in US capital markets, the present article discusses...
Persistent link: https://www.econbiz.de/10012926287