Daugherty, Mary; Georgieva, Dobrina - In: Journal of Multinational Financial Management 21 (2011) 4, pp. 208-223
Using a sample of foreign firms listed in U.S. and delisting shares over the period 2000 and 2010, this paper studies the impact of Sarbanes-Oxley Act (SOX) on the cross-delisting behavior of foreign firms based on the firm characteristics, legal tradition, overall culture and degree of...