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Did SOX Section 404 Make Firms Less Opaque? Evidence from Cross†Listed Firms

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  • Stefan Arping
  • Zacharias Sautner

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  • Stefan Arping & Zacharias Sautner, 2013. "Did SOX Section 404 Make Firms Less Opaque? Evidence from Cross†Listed Firms," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 1133-1165, September.
    • Handle: RePEc:wly:coacre:v:30:y:2013:i:3:p:1133-1165
    DOI: 10.1111/j.1911-3846.2012.01188.x
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    10. Ana Albuquerque & Julie Lei Zhu, 2019. "Has Section 404 of the Sarbanes–Oxley Act Discouraged Corporate Investment? New Evidence from a Natural Experiment," Management Science, INFORMS, vol. 65(7), pages 3423-3446, July.
    11. DeLisle, R. Jared & Ferguson, Michael F. & Kassa, Haimanot & Zaynutdinova, Gulnara R., 2021. "Hazard stocks and expected returns," Journal of Banking & Finance, Elsevier, vol. 125(C).
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