The Sarbanes-Oxley Act 2002 legislation was passed by the U.S. Congress in 2002. SarbOx 2002 requires all publicly listed companies to meet a significant increased amount of accounting compliance requirements. The cost of compliance and CEO time in dealing with compliance requirements increased...

This paper empirically examines the relationship between ten year bond rates and office property yields in two major cities in Australia between the period 1980-1995. It finds a negative relationship between the yields, and discusses the implication of the finding on valuations carried out in...