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SSRN Electronic Journal.
Around the world (with the U.S. and U.K. as exceptions) concentrated ownership structures and controlling shareholders are predominant even among listed firms. We provide novel empirical evidence how such controlling shareholders, in particular found
This paper examines the impact of SOX on the total cost and the component cost of going public. First, we document a statistically significant increase in non-underwriting expenses of 0.8 percentage points after the introduction of SOX, which is most
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::53bdfdf19bb8cf16d3b5c8cdbd43c6ed
https://hdl.handle.net/10419/48412
https://hdl.handle.net/10419/48412