Leuz, Christian; Triantis, Alexander; Yue Wang, Tracy - In: Journal of Accounting and Economics 45 (2008) 2-3, pp. 181-208
We examine a comprehensive sample of going-dark deregistrations where companies cease SEC reporting, but continue to trade publicly. We document a spike in going dark that is largely attributable to the Sarbanes-Oxley Act. Firms experience large negative abnormal returns when going dark. We find...
