
Data on Management Science Described by Researchers at Boston University (Has Section 404 of the Sarbanes-oxley Act Discouraged Corporate Investment? New Evidence From a Natural Experiment)
According to news reporting from Boston, United States, by NewsRx journalists, research stated, “Prior studies conclude that an unintended consequence of firms complying with the Sarbanes-Oxley Act is lower levels of risk-taking activities, including investment. We first show that prior studies cannot isolate the effects of SOX from other contemporaneous events.”