2010•Journal of Financial Regulation and ComplianceRequires access

Sarbanes‐Oxley, governance, performance, and valuation

Nilanjan Basu, Orlin Dimitrov

Abstract

Purpose – The purpose of this paper is to examine the effect of the passage of the Sarbanes‐Oxley Act (SOX) on a number of governance and governance‐related characteristics, such as board structure and committee composition, as well as the effect of those changes (if any) on both accounting performance and company value.

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OpenAlex reports 10 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available abstract

Key concepts: Accounting, Corporate governance, Valuation (finance), Sarbanes–Oxley Act, Business, Value (mathematics), Finance, Mathematics