Securities Law Prof Blog

Editor: Eric C. Chaffee
Univ. of Toledo College of Law

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Sunday, June 24, 2007

Kamar et al. on SOX's Effects on Small Firms

Sarbanes-Oxley's Effects on Small Firms: What is the Evidence? , by EHUD KAMAR, University of Southern California - Gould School of Law and Harvard Law School; PINAR KARACA-MANDIC, RAND Corporation; and ERIC L. TALLEY, UC Berkeley (Boalt Hall) School of Law, RAND Corporation and University of Southern California - Law School, was recently posted on SSRN.  Here is the abstract:

      
This article presents an overview of the regulatory regime created by the Sarbanes-Oxley Act of 2002 (SOX) and its implications for small firms. We review the available evidence in three distinct domains: compliance costs, stock price reactions, and firms' decisions to exit regulated securities markets.

http://lawprofessors.typepad.com/securities/2007/06/kamar-et-al-on-.html

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