Impact of Sarbanes-Oxley Act on Cross-Listing

2007 ◽  
Author(s):  
Dobrina Georgieva ◽  
Wayne Y. Lee
Keyword(s):  
Cross Listing ◽  
Sarbanes Oxley

Accounting conservatism of cross-listing firms in the pre- and post-Sarbanes Oxley periods

2008 ◽  
Vol 24 (2) ◽  
pp. 237-242 ◽  
Author(s):  
Haihong He ◽  
El-Hussein El-Masry ◽  
Yanna Wu
Keyword(s):  
Accounting Conservatism ◽  
Cross Listing ◽  
Sarbanes Oxley

scholarly journals Corporate Governance and Firm Performance: Evidence From the ADRs of Tiger Cub Economies

2019 ◽  
Vol 9 (1) ◽  
pp. 432
Author(s):  
Lee-Hsien Pan ◽  
Shuo Chen ◽  
Chieh-Chung Wu ◽  
K. C. Chen
Keyword(s):  
Corporate Governance ◽  
Firm Performance ◽  
American Depositary Receipts ◽  
Listed Firms ◽  
Cross Listing ◽  
Sarbanes Oxley ◽  
The Cross ◽  
Depositary Receipts ◽  
The U.S

This paper examines the effects of cross listing and Sarbanes-Oxley Act (SOX) on corporate governance and firm performance of the cross-listed firms from four Tiger Cub Economics: Indonesia, Malaysia, Philippines, and Thailand. We find that these non-U.S. firms that list their shares as American Depositary Receipts (ADRs) experience an improvement in corporate governance and a decrease in firm performance after issuing ADRs in the U.S. However, SOX appears to be effective in enhancing firm performance for these ADRs, though it has little impact on improving corporate governance.

Sarbanes-Oxley: Investment Company Compliance

CFA Digest ◽  
2003 ◽  
Vol 33 (4) ◽  
pp. 3-4
Author(s):  
Spencer L. Klein
Keyword(s):  
Investment Company ◽  
Sarbanes Oxley
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