Kanyarat Lek Sanoran - In: International Journal of Financial Studies : open … 10 (2022) 3, pp. 1-12
The Sarbanes-Oxley Act of 2002 (SOX) imposed stringent requirements on corporate executives to hold them more … lessening effects of SOX on the association between executive compensation and cost of equity capital. The regression analyses … not related to the cost of equity capital. In addition, the findings indicate that SOX weakens the association between the …