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A Lobbying Approach to Evaluating the Sarbanes-Oxley Act of 2002

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NBER2007-03-01 更新2025-01-04 收录
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https://www.nber.org/papers/w12952
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资源简介:
We evaluate the net benefits of the Sarbanes-Oxley Act (SOX) for shareholders by studying the lobbying behavior of investors and corporate insiders to affect the final implemented rules under the Act. Investors lobbied overwhelmingly in favor of strict implementation of SOX, while corporate insiders
提供机构:
美国国家经济研究局
创建时间:
2007-03-01
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