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- W33993348 abstract "This article examines the overall effectiveness of financial security laws as a means of preventing fraud in the context of the Sarbanes-Oxley Act (SOX), adopted following the financial scandals in the United States. The results show that while this legislation reduced fraud by establishing high governance standards, it also reduced the attractiveness of American financial markets and their ability to raise capital. Foreign companies prefer to list on less regulated exchanges." @default.
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- W33993348 date "2014-01-01" @default.
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- W33993348 title "Financial Security Laws as an Anti-fraud Mechanism: Asset or Impediment to the Attractiveness of Exchanges? The Case of the Sarbanes-Oxley Act" @default.
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