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Do Benefits of Sarbanes-Oxley Justify the Costs?
Publication Date: January 2007
Publisher(s): RAND Corporation
Author(s): Kristin J. Leuschner; Susan M. Gates
Funder(s): RAND Corporation
Funder(s): RAND Corporation
Topic: Business (Business finance)
Abstract:
This research brief summarizes the impact of the Sarbanes-Oxley Act (SOX) on small firms based on a review of studies of relative compliance costs, stock-price reactions, and exit patterns from the public market.