The Sarbanes-Oxley Act and Firms' Going-Private Decisions
By Ellen Engel, Rachel M. Hayes, Xue Wang. 2007
545 citations recorded by the source corpus.
Subfields: Accounting
View Paper: https://www.semanticscholar.org/paper/e71d605235e9ae081f0e089c0e34e58e162d89be
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Christian Leuz
- Peter D. Wysocki
- A. Vanstraelen
- Stefano Cascino
- Mark L. Defond
- Luzi Hail
- M. Deloof
- C. Beuselinck
Citations in the corpus
- The Information Content of Goodwill Impairments and SFAS 142 (2011, background): “For example, Engel, Hayes, and Wang (2007) suggest that the Sarbanes-Oxley Act (SOX) dramatically increased compliance costs for some publicly traded firms.”
- Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008, unknown): “Engel et al. (2007) document an increase in Rule 13e-3 transactions after SOX.”
- Earnings Management within Multinational Corporations (2018, background): “Third, by documenting substantial regulatory arbitrage opportunities for MNCs, we contribute to the current debate on accounting regulation (e.g., Bushee and Leuz, 2005; Engel et al., 2007; Leuz, 2007; Leuz et al., 2008; Zhang, 2007; Leuz and Wysocki, 2015).”
- Going-Private Decisions and the Sarbanes-Oxley Act of 2002: A Cross-Country Analysis (2007, background): “Engel et al. (2007) find a small post-SOX increase in deregistration, which becomes insignificant when going-”
- The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2015, background): “Engel et al. (2007) analyze firms’ going-private decisions around SOX.”
- The JOBS Act and IPO Volume: Evidence that Disclosure Costs Affect the IPO Decision (2015, background): “…provisions de-risks the IPO process by allowing EGCs to file IPO draft registration statements confidentially and to communicate with qualified 1 On the costs of accounting and disclosure requirements, see Zhang (2007), Gao, Wu, and Zimmerman (2009), Engel, Hayes, and Wang (2007), and Iliev (2010).”