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The Sarbanes–Oxley act and cross-listed foreign private issuers
16 references·16 citing·48 second hopsampled
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References

  • 1960The Problem of Social Cost18,243 cited
  • 1998Law and Finance17,902 cited
  • 1968Crime and Punishment: An Economic Approach13,984 cited
  • 2002Illiquidity and stock returns: cross-section and time-series effects10,008 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1985Using daily stock returns6,497 cited
  • 2000The information content of stock markets: why do emerging markets have synchronous stock price movements?3,332 cited
  • 2006What Works in Securities Laws?2,787 cited
  • 2001Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature2,097 cited
  • 1999A New Estimate of Transaction Costs1,340 cited
  • 2007Efficiency and the Bear: Short Sales and Markets Around the World821 cited
  • 2007Economic consequences of the Sarbanes–Oxley Act of 2002802 cited
  • 2007Corporate Governance and Firm Value: The Impact of the 2002 Governance Rules762 cited
  • 1964Public Regulation of the Securities Markets679 cited
  • 2008Why do firms go dark? Causes and economic consequences of voluntary SEC deregistrations

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467 cited
  • 2008Market Reaction to Events Surrounding the Sarbanes‐Oxley Act of 2002 and Earnings Management403 cited
  • Cited by

    • 2021Board reforms around the world: The effect on corporate social responsibility79 cited
    • 2015The role of accounting in the twenty-first century firm56 cited
    • 2012What drives delistings of foreign firms from U.S. Exchanges?45 cited
    • 2023Corporate governance reforms, societal trust, and corporate financial policies43 cited
    • 2011Do Less Regulated Markets Attract Lower Quality Firms? Evidence from the London Aim Market42 cited
    • 2011Uninvited U.S. Investors? Economic Consequences of Involuntary Cross-Listings39 cited
    • 2018Reducing risk in the emerging markets: Does enhancing corporate governance work?29 cited
    • 2019The Debt-Equity Choice When Regulatory Thresholds are Based on Equity Values: Evidence from SOX 40429 cited
    • 2019Alternative regulatory policies, compliance and corporate governance quality24 cited
    • 2008Defensive Management: Does the Sarbanes-Oxley Act Discourage Corporate Risk-Taking?24 cited
    • 2008The Long‐Term Effect of the Sarbanes‐Oxley Act on Cross‐Listing Premia22 cited
    • 2021The impact of the Fourth Anti-Money Laundering Directive on the valuation of EU banks22 cited
    • 2019How Does the Heterogeneity of Internal Control Weakness Affect R&D Investment?18 cited
    • 2008Accounting conservatism of cross-listing firms in the pre- and post-Sarbanes Oxley periods16 cited
    • 2008Why Do Foreign Firms Leave U.S. Equity Markets? An Analysis of Deregistrations Under SEC Exchange Act Rule 12h-616 cited
    • 2012Investor Protection and the Value of Shares: Evidence from Statutory Rules Governing Variations of Shareholders' Class Rights in an Emerging Market15 cited