Articles with "sarbanes oxley" as a keyword



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Sarbanes–Oxley Section 406 Code of Ethics for Senior Financial Officers and Firm Behavior

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Published in 2018 at "Journal of Business Ethics"

DOI: 10.1007/s10551-016-3267-7

Abstract: Sarbanes–Oxley Section 406 requires a code of ethics for top financial and accounting officers in public companies. The objective of this research is to discover the impact of a financial code of ethics on firm behavior.… read more here.

Keywords: section 406; sarbanes oxley; code; firm behavior ... See more keywords
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Venture capital restrained after Sarbanes–Oxley

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Published in 2019 at "Economics Letters"

DOI: 10.1016/j.econlet.2018.12.018

Abstract: This study finds that venture capital investment has been weaker and less responsive to stock prices after the Sarbanes–Oxley Act (SOX). read more here.

Keywords: capital restrained; venture capital; restrained sarbanes; sarbanes oxley ... See more keywords
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An exploratory study of US acquirers’ market performance: pre- versus post-Sarbanes–Oxley act of 2002

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Published in 2021 at "Journal of Financial Reporting and Accounting"

DOI: 10.1108/jfra-08-2020-0246

Abstract: Purpose Motivated by the findings of Bhabra and Hossain (2017) that highlight an improvement in US market performance in the post-Sarbanes–Oxley (SOX) period, this paper aims to investigate how this change varies with the methods… read more here.

Keywords: market; sarbanes oxley; post sarbanes; market performance ... See more keywords
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Did the Sarbanes-Oxley Act result in a strategic shift in M&A motives?

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Published in 2018 at "Managerial Finance"

DOI: 10.1108/mf-07-2017-0254

Abstract: Purpose The purpose of this paper is to examine whether or not the seminal legislation called the Sarbanes-Oxley Act (SOX) influenced a strategic shift in the merger and acquisition (M&A) market. Design/methodology/approach The sample consists… read more here.

Keywords: shift; methodology; strategic shift; sarbanes oxley ... See more keywords