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- W2022794317 abstract "We study whether Section 404 of the Sarbanes-Oxley Act of 2002 made cross-listed firms less opaque via an examination of analyst earnings forecasts. To test this, we compare European Union (EU) firms that are cross-listed in the US — and therefore subject to S404 — with comparable EU firms that are not cross listed. We find that while both types of firms experienced a decrease in opaqueness over time, this decrease was significantly larger for cross-listed firms. Our results are robust to accounting for concurrent sell-side analyst regulations in the US, delistings, and changes in corporate risk taking. Overall, our analysis suggests that SOX had a positive effect on corporate disclosure quality." @default.
- W2022794317 created "2016-06-24" @default.
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- W2022794317 date "2010-01-01" @default.
- W2022794317 modified "2023-10-03" @default.
- W2022794317 title "Did the Sarbanes-Oxley Act of 2002 Make Firms Less Opaque? Evidence from Analyst Earnings Forecasts" @default.
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- W2022794317 doi "https://doi.org/10.2139/ssrn.1561619" @default.
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