Sarbanes-Oxley and Corporate Risk-Taking

By Leonce Bargeron, K. Lehn, C. Zutter. 2010

552 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/aefc384b7cbe69dc1c5fd765abf6f0073afde7c3

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Citations in the corpus

How Does Culture Influence Corporate Risk-Taking? (2012, unknown): “(2006), and Bargeron et al. (2010)).”
Accounting Conservatism and Firm Investment Efficiency (2016, unknown): “These results could also be attributable to the drawbacks of tight governance mechanisms over managerial investment decisions (e.g., Bargeron et al., 2010).”
Firm Life Cycle, Corporate Risk Taking, and Investor Sentiment (2017, unknown): “Firm size (SIZE) is related to risk-taking negatively, as smaller firms are more aggressive and involved in more risky investment compared to larger firms (Bargeron et al. 2010; Perez‐Quiros and Timmermann, 2000).”
The Linear and Non-Linear Effects of Internal Control and Its Five Components on Corporate Innovation: Evidence from Chinese Firms Using the COSO Framework (2020, methodology): “The exceptions are Bargeron et al. (2010), who touch on the research question when they study the impact of Sarbanes-Oxley Act (SOX) of 2002 in the US as a change of internal control on research and development (R&D) investments and other firm activities; Li et al. (2019), who investigate the…”
Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking (2017, unknown): “Prior research has studied several determinants of corporate risk-taking, including managerial risk aversion and career concerns (May 1995; Gormley and Matsa 2016), the sensitivity of CEO wealth to stock volatility (Coles, Daniel, and Naveen 2006), stock option compensation (Rajgopal and Shevlin 200”
Long-Term Effects of a Financial Crisis: Evidence from Cash Holdings of East Asian Firms (2012, background): “Bargeron, Lehn, and Zutter (2010) also find that U.S. firms have significantly reduced their R&D and capital expenditures but significantly increased their cash holdings since the Sarbanes-Oxley Act of 2002, compared with their U.K. counterparts.”
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2015, unknown): “Bargeron et al. (2010) and Kang et al. (2010) analyze this effect and present evidence consistent with a decline in corporate investment by U.S. firms relative to non-U.”