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The effect of the Sarbanes-Oxley act on non-US companies cross-listed in the US

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  1. Georgieva, Dobrina & Jandik, Tomas, 2012. "Alternative paths of convergence toward U.S. market and legal regulations: Cross-listing vs. merging with U.S. bidders," Journal of Multinational Financial Management, Elsevier, vol. 22(5), pages 230-251.
  2. Paolo Polidori & Désirée Teobaldelli, 2018. "Corporate criminal liability and optimal firm behavior: internal monitoring versus managerial incentives," European Journal of Law and Economics, Springer, vol. 45(2), pages 251-284, April.
  3. Goergen, Marc & Renneboog, Luc, 2008. "Contractual corporate governance," Journal of Corporate Finance, Elsevier, vol. 14(3), pages 166-182, June.
  4. Eric J. Allen & Susan C. Morse, 2013. "Tax-Haven Incorporation for U.S.-Headquartered Firms: No Exodus Yet," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(2), pages 395-420, June.
  5. Bayer, Christian & Burhop, Carsten, 2009. "Corporate governance and incentive contracts: Historical evidence from a legal reform," Explorations in Economic History, Elsevier, vol. 46(4), pages 464-481, October.
  6. Akhigbe, Aigbe & Martin, Anna D. & Nishikawa, Takeshi, 2009. "Changes in risk of foreign firms listed in the U.S. following Sarbanes-Oxley," Journal of Multinational Financial Management, Elsevier, vol. 19(3), pages 193-205, July.
  7. Pinkowitz, Lee & Stulz, Rene M. & Williamson, Rohan, 2012. "Multinationals and the High Cash Holdings Puzzle," Working Paper Series 2012-10, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
  8. Dharmapala, Dhammika & Khanna, Vikramaditya, 2016. "The Costs and Benefits of Mandatory Securities Regulation: Evidence from Market Reactions to the JOBS Act of 2012," Journal of Law, Finance, and Accounting, now publishers, vol. 1(1), pages 139-186, April.
  9. Timo Korkeamäki & Elina Rainio & Tuomas Takalo, 2013. "Reforming corporate law in an emerging market," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 21(3), pages 509-551, July.
  10. Matthias Kiefer & Edward Jones & Andrew Adams, 2016. "Principals, Agents and Incomplete Contracts: Are Surrender of Control and Renegotiation the Solution?," CFI Discussion Papers 1603, Centre for Finance and Investment, Heriot Watt University.
  11. Koning, M. & Mertens, G.M.H. & Roosenboom, P.G.J., 2007. "The Impact of Media Attention on the Use of Alternative Earnings Measures," ERIM Report Series Research in Management ERS-2007-073-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
  12. Karolyi, G. Andrew, 2012. "Corporate governance, agency problems and international cross-listings: A defense of the bonding hypothesis," Emerging Markets Review, Elsevier, vol. 13(4), pages 516-547.
  13. Van Geyt, Debby & Van Cauwenberge, Philippe & Vander Bauwhede, Heidi, 2014. "Does high-quality corporate communication reduce insider trading profitability?," International Review of Law and Economics, Elsevier, vol. 37(C), pages 1-14.
  14. Bianconi, Marcelo & Chen, Richard & Yoshino, Joe A., 2013. "Firm value, the Sarbanes-Oxley Act and cross-listing in the U.S., Germany and Hong Kong destinations," The North American Journal of Economics and Finance, Elsevier, vol. 24(C), pages 25-44.
  15. Li, Xi, 2014. "The Sarbanes–Oxley act and cross-listed foreign private issuers," Journal of Accounting and Economics, Elsevier, vol. 58(1), pages 21-40.
  16. George Ford & John Jackson & Sarah Skinner, 2010. "HAC standard errors and the event study methodology: a cautionary note," Applied Economics Letters, Taylor & Francis Journals, vol. 17(12), pages 1153-1156.
  17. Kang, Qiang & Liu, Qiao & Qi, Rong, 2010. "The Sarbanes-Oxley act and corporate investment: A structural assessment," Journal of Financial Economics, Elsevier, vol. 96(2), pages 291-305, May.
  18. Marc Goergen & Miguel Manjon & Luc Renneboog, 2008. "Is the German system of corporate governance converging towards the Anglo-American model?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 12(1), pages 37-71, March.
  19. Craig Doidge & G. Andrew Karolyi & Rene M. Stulz, 2007. "Has New York Become Less Competitive in Global Markets? Evaluating Foreign Listing Choices Over Time," NBER Working Papers 13079, National Bureau of Economic Research, Inc.
  20. Hua-Wei Huang, 2009. "Sarbanes-Oxley section 404 compliance: Recent changes in US-traded foreign firms' internal control reporting," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(6), pages 584-598, June.
  21. Nadejda SERDIUC & Hanen KHEMAKHEM, 2015. "The Impact of SOX Adoption on the Compensation of Non-US Companies’ Boards: The Case of Canadian Companies," Expert Journal of Business and Management, Sprint Investify, vol. 3(2), pages 182-188.
  22. Dhammika Dharmapala, 2016. "Estimating the Compliance Costs of Securities Regulation: A Bunching Analysis of Sarbanes-Oxley Section 404(b)," CESifo Working Paper Series 6180, CESifo.
  23. Wunhong Su & Liuzhen Zhang & Chao Ge & Shuai Chen, 2022. "Association between Internal Control and Sustainability: A Literature Review Based on the SOX Act Framework," Sustainability, MDPI, vol. 14(15), pages 1-30, August.
  24. Dey, Aiyesha, 2010. "The chilling effect of Sarbanes-Oxley: A discussion of Sarbanes-Oxley and corporate risk-taking," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 53-57, February.
  25. Albring, Susan M. & Xu, Xiaolu, 2018. "Management earnings forecasts, managerial incentives, and risk-taking," Advances in accounting, Elsevier, vol. 42(C), pages 48-69.
  26. 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.
  27. Etienne Farvaque & Catherine Refait-Alexandre & Dhafer Saïdane, 2011. "Corporate disclosure: A review of its (direct and indirect) benefits and costs," International Economics, CEPII research center, issue 128, pages 5-31.
  28. Durnev, Art & Li, TieMei & Magnan, Michel, 2016. "Are offshore firms worth more?," Journal of Corporate Finance, Elsevier, vol. 36(C), pages 131-156.
  29. Liu, Wu-Po & Huang, Hua-Wei, 2020. "Auditor realignment, voluntary SOX 404 adoption, and internal control material weakness remediation: Further evidence from U.S.-listed foreign firms," International Business Review, Elsevier, vol. 29(5).
  30. Martina Vitézová, 2011. "Market Perception of SOX Act in the Case of US Listed Banks," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 155-170.
  31. Fernandes, Nuno & Lel, Ugur & Miller, Darius P., 2010. "Escape from New York: The market impact of loosening disclosure requirements," Journal of Financial Economics, Elsevier, vol. 95(2), pages 129-147, February.
  32. Craig Doidge & G. Andrew Karolyi & René M. Stulz, 2010. "Why Do Foreign Firms Leave U.S. Equity Markets?," Journal of Finance, American Finance Association, vol. 65(4), pages 1507-1553, August.
  33. Stefan Arping & Zacharias Sautner, 2010. "Did the Sarbanes-Oxley Act of 2002 make Firms less Opaque? Evidence from Analyst Earnings Forecasts," Tinbergen Institute Discussion Papers 10-129/2/DSF 5, Tinbergen Institute.
  34. Wintoki, M. Babajide, 2007. "Corporate boards and regulation: The effect of the Sarbanes-Oxley Act and the exchange listing requirements on firm value," Journal of Corporate Finance, Elsevier, vol. 13(2-3), pages 229-250, June.
  35. Isaac Quaye & Alfred Sarbah & Joseph Boadi Nyamaah & Mavis Aidoo & Yinping Mu, 2020. "Intra-Industry Information Transfers and Firm Value: Evidence From Ghana’s Banking Industry," SAGE Open, , vol. 10(4), pages 21582440209, November.
  36. Cosset, Jean-Claude & Meknassi, Siham, 2013. "Does cross-listing in the US foster mergers and acquisitions and increase target shareholder wealth?," Journal of Multinational Financial Management, Elsevier, vol. 23(1), pages 54-73.
  37. Banalieva, Elitsa R. & Robertson, Christopher J., 2010. "Performance, diversity, and multiplicity of foreign cross-listing portfolios," International Business Review, Elsevier, vol. 19(6), pages 531-547, December.
  38. E. Tofeluk, 2015. "Internal Control, Peculiarities Of Application Of The Requirements Of The Sarbanes-Oxley Act And Coso Model," Review of Business and Economics Studies // Review of Business and Economics Studies, Финансовый Университет // Financial University, vol. 3(3), pages 57-64.
  39. Arturo Rubalcava, 2018. "Financial Impact of Canadian Bill 198 on Seasoned Equity Offerings by Canadian Firms," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 4(1), pages 43-68, January.
  40. Bessler, Wolfgang & Kaen, Fred R. & Kurmann, Philipp & Zimmermann, Jan, 2012. "The listing and delisting of German firms on NYSE and NASDAQ: Were there any benefits?," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 22(4), pages 1024-1053.
  41. Olga Dodd & Christodoulos Louca, 2012. "International Cross-Listing and Shareholders’ Wealth," Multinational Finance Journal, Multinational Finance Journal, vol. 16(1-2), pages 49-86, March - J.
  42. Doidge, Craig & Andrew Karolyi, G. & Stulz, Ren M., 2009. "Has New York become less competitive than London in global markets? Evaluating foreign listing choices over time," Journal of Financial Economics, Elsevier, vol. 91(3), pages 253-277, March.
  43. Ghosh, Chinmoy & He, Fan & Zhou, Haoyong, 2021. "On the role of foreign directors: Evidence from cross-listed firms," Journal of Empirical Finance, Elsevier, vol. 63(C), pages 177-202.
  44. Jean-Claude Cosset & Charles Martineau & Anis Samet, 2012. "Do Political Institutions Affect the Choice of the U.S. Cross-Listing Venue?," Cahiers de recherche 1210, CIRPEE.
  45. Kaserer, Christoph & Mettler, Alfred & Obernberger, Stefan, 2008. "The impact of the Sarbanes-Oxley act on the cost of going public," CEFS Working Paper Series 2008-07, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS).
  46. Sheng-Syan Chen & Chia-Wei Huang & Chuan-Yang Hwang & Yanzhi Wang, 2022. "Voluntary disclosure and corporate innovation," Review of Quantitative Finance and Accounting, Springer, vol. 58(3), pages 1081-1115, April.
  47. Muravyev, Alexander, 2009. "Investor Protection and the Value of Shares: Evidence from Statutory Rules Governing Variations of Shareholders' Class Rights in Russia," IZA Discussion Papers 4669, Institute of Labor Economics (IZA).
  48. Boubakri, Narjess & Cosset, Jean-Claude & Samet, Anis, 2010. "The choice of ADRs," Journal of Banking & Finance, Elsevier, vol. 34(9), pages 2077-2095, September.
  49. Aigbe Akhigbe & Anna D. Martin & Melinda L. Newman, 2010. "Information Asymmetry Determinants of Sarbanes‐Oxley Wealth Effects," Financial Management, Financial Management Association International, vol. 39(3), pages 1253-1272, September.
  50. Hollis A. Skaife & Timothy Werner, 2020. "Changes in Firms’ Political Investment Opportunities, Managerial Accountability, and Reputational Risk," Journal of Business Ethics, Springer, vol. 163(2), pages 239-263, May.
  51. Atturo Rubalcava, 2015. "Impact of Sarbanes-Oxley Act on Seasoned Equity Offerings by Canadian Cross-Listed Firms: Evidence from Bought Deals vs. Firm Commitment," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 9(1), pages 63-71.
  52. Alexander Muravyev, 2009. "Investor Protection and Share Prices: Evidence from Statutory Rules Governing Variations of Shareholders' Class Rights in Russia," Discussion Papers of DIW Berlin 865, DIW Berlin, German Institute for Economic Research.
  53. Manuela Geranio, 2012. "Cross-listing and the Evolution of Global Stock Market Liquidity," Chapters, in: Geoffrey Poitras (ed.), Handbook of Research on Stock Market Globalization, chapter 9, Edward Elgar Publishing.
  54. Ahmed, Anwer S. & McAnally, Mary Lea & Rasmussen, Stephanie & Weaver, Connie D., 2010. "How costly is the Sarbanes Oxley Act? Evidence on the effects of the Act on corporate profitability," Journal of Corporate Finance, Elsevier, vol. 16(3), pages 352-369, June.
  55. Kate Litvak, 2008. "The Long‐Term Effect of the Sarbanes‐Oxley Act on Cross‐Listing Premia," European Financial Management, European Financial Management Association, vol. 14(5), pages 875-920, November.
  56. Daugherty, Mary & Georgieva, Dobrina, 2011. "Foreign cultures, Sarbanes-Oxley Act and cross-delisting," Journal of Multinational Financial Management, Elsevier, vol. 21(4), pages 208-223, October.
  57. Tariq, Yasir Bin & Abbas, Zaheer, 2013. "Compliance and multidimensional firm performance: Evaluating the efficacy of rule-based code of corporate governance," Economic Modelling, Elsevier, vol. 35(C), pages 565-575.
  58. Nielsson, Ulf, 2013. "Do less regulated markets attract lower quality firms? Evidence from the London AIM market," Journal of Financial Intermediation, Elsevier, vol. 22(3), pages 335-352.
  59. Knoeber, Charles R. & Walker, Mark D., 2013. "The effect of tougher enforcement on foreign firms: Evidence from the Adelphia perp walk," Journal of Corporate Finance, Elsevier, vol. 23(C), pages 382-394.
  60. Belén Díaz Díaz & Rebeca García-Ramos & Myriam García-Olalla, 2017. "Shareholder wealth responses to European legislation on bank executive compensation," Journal of Economic Policy Reform, Taylor & Francis Journals, vol. 20(3), pages 271-291, July.
  61. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
  62. Bruno Funchal & Daniel Gottlieb, 2011. "Corporate Governance And Credit Access:The Sarbanes-Oxley Act As A Natural Experiment," Anais do XXXVIII Encontro Nacional de Economia [Proceedings of the 38th Brazilian Economics Meeting] 053, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics].
  63. Harold Mulherin, J., 2007. "Measuring the costs and benefits of regulation: Conceptual issues in securities markets," Journal of Corporate Finance, Elsevier, vol. 13(2-3), pages 421-437, June.
  64. Burak Pirgaip & Mehmet Berktay Akyüz, 2020. "To Be Rated or To Be Indexed: Corporate Governance Rating Experience in Borsa Istanbul," Istanbul Business Research, Istanbul University Business School, vol. 49(2), pages 271-300, November.
  65. Khedmati, Mehdi & Navissi, Farshid & Shams, Syed & Vinkler, Daniel, 2015. "News announcement effects of compliance with section 404 of SOX: Evidence from non-accelerated filers," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(3), pages 231-244.
  66. Nilanjan Basu & Orlin Dimitrov, 2010. "Sarbanes‐Oxley, governance, performance, and valuation," Journal of Financial Regulation and Compliance, Emerald Group Publishing Limited, vol. 18(1), pages 32-45, February.
  67. Inga Chira, 2014. "The impact of governance characteristics on the stock price of cross listed companies," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 38(1), pages 53-70, January.
  68. Leyuan You and Brian Lucey, 2008. "An Empirical Study of Multiple Listings," The Institute for International Integration Studies Discussion Paper Series iiisdp273, IIIS.
  69. Nejadmalayeri, Ali & Nishikawa, Takeshi & Rao, Ramesh P., 2013. "Sarbanes-Oxley Act and corporate credit spreads," Journal of Banking & Finance, Elsevier, vol. 37(8), pages 2991-3006.
  70. Windsor, Duane, 2009. "Tightening corporate governance," Journal of International Management, Elsevier, vol. 15(3), pages 306-316, September.
  71. Black, Bernard S. & de Carvalho, Antonio Gledson & Gorga, Érica, 2012. "What matters and for which firms for corporate governance in emerging markets? Evidence from Brazil (and other BRIK countries)," Journal of Corporate Finance, Elsevier, vol. 18(4), pages 934-952.
  72. Gu, Tracy & Jiang, Yiqi & Simunic, Dan, 2023. "The value of the PCAOB’s international audit oversight on U.S. listed foreign companies: Evidence from an initial enforcement breakdown," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(1).
  73. Areneke, Geofry & Kimani, Danson, 2019. "Value relevance of multinational directorship and cross-listing on MNEs national governance disclosure practices in Sub-Saharan Africa: Evidence from Nigeria," Journal of World Business, Elsevier, vol. 54(4), pages 285-306.
  74. Jackson, Gregory, 2010. "Understanding corporate governance in the United States: An historical and theoretical reassessment," Arbeitspapiere 223, Hans-Böckler-Stiftung, Düsseldorf.
  75. Abdioglu, Nida & Bamiatzi, Vassiliki & Cavusgil, S.Tamer & Khurshed, Arif & Stathopoulos, Konstantinos, 2015. "Information asymmetry, disclosure and foreign institutional investment: An empirical investigation of the impact of the Sarbanes-Oxley Act," International Business Review, Elsevier, vol. 24(5), pages 902-915.
  76. Smith, Janet Kiholm, 2007. "Evaluating the boundaries of SEC regulation," Journal of Corporate Finance, Elsevier, vol. 13(2-3), pages 189-194, June.
  77. Szilagyi, P.G., 2007. "Corporate governance and the agency costs of debt and outside equity," Other publications TiSEM 9520d40a-224f-43a8-9bf9-b, Tilburg University, School of Economics and Management.
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