Discussion of unintended consequences of granting small firms exemptions from securities regulation: Evidence from the Sarbanes-Oxley Act

Journal of Accounting Research

Volumn 47, Issue 2, 2009, Pages 507-518

  Hayes, Rachel M ^a  

^a UNIVERSITY OF UTAH   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 62649126675     PISSN: 00218456     EISSN: 1475679X     Source Type: Journal    
DOI: 10.1111/j.1475-679X.2009.00320.x     Document Type: Note

References (4)

1. Bertrand, M. E. Duf lo and S. Mullainathan How Much Should We Trust Differences-in-Differences Estimates Quarterly Journal of Economics 119 (2004 249 75.
2. Engel, E. R. M. Hayes and X. Wang The Sarbanes-Oxley Act and Firms' Going-Private Decisions Journal of Accounting & Economics 44 (2007 146 165.
3. Gao, F. J. S. Wu and J. Zimmerman Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes-Oxley Act Journal of Accounting Research 47 (Supplement 2009) this issue.
4. Leuz, C. A. Triantis and T. Wang Why Do Firms Go Dark? Causes and Economic Consequences of Voluntary SEC Deregistrations Journal of Accounting & Economics 45 (2008 181 208.