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The impact of the Sarbanes-Oxley Act...

The University of Texas at Arlington., Finance & Real Estate.

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The impact of the Sarbanes-Oxley Act of 2002 on the U.S. financial markets.

Record Type:	Electronic resources : Monograph/item
Title/Author:	The impact of the Sarbanes-Oxley Act of 2002 on the U.S. financial markets./
Author:	Stephen, Sheryl-Ann Kathleen.
Description:	135 p.
Notes:	Adviser: Vincent P. Apilado.
Contained By:	Dissertation Abstracts International69-08A.
Subject:	Business Administration, Banking. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3320082
ISBN:	9780549708551

The impact of the Sarbanes-Oxley Act of 2002 on the U.S. financial markets.
Stephen, Sheryl-Ann Kathleen.

The impact of the Sarbanes-Oxley Act of 2002 on the U.S. financial markets. - 135 p.

Adviser: Vincent P. Apilado.

Thesis (Ph.D.)--The University of Texas at Arlington, 2008.

Overall, the evidence presented in these three studies is supportive of the view that SOX has had a positive impact on public firms.

ISBN: 9780549708551Subjects--Topical Terms:

1018458
Business Administration, Banking.

The impact of the Sarbanes-Oxley Act of 2002 on the U.S. financial markets.
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020 $a 9780549708551
035 $a (UMI)AAI3320082
035 $a AAI3320082
040 $a UMI $c UMI
100 1 $a Stephen, Sheryl-Ann Kathleen. $3 1032000
245 1 4 $a The impact of the Sarbanes-Oxley Act of 2002 on the U.S. financial markets.
300 $a 135 p.
500 $a Adviser: Vincent P. Apilado.
500 $a Source: Dissertation Abstracts International, Volume: 69-08, Section: A, page: 3256.
502 $a Thesis (Ph.D.)--The University of Texas at Arlington, 2008.
520 $a Overall, the evidence presented in these three studies is supportive of the view that SOX has had a positive impact on public firms.
520 $a This dissertation examines the impact of the Sarbanes-Oxley Act (SOX) on the U.S. financial markets by investigating three topics: security analysts' performance, security analyst monitoring activity and firm value, and the cost of equity capital. Each topic is presented in a separate essay.
520 $a In the first essay, the impact of SOX on security analysts' performance is investigated. The findings indicate that security analysts' forecasting performance has deteriorated post-SOX for both large and small firms. In addition, this deterioration in forecasting performance holds across industries. Security analysts have also become pessimistic in their earnings forecasts post-SOX.
520 $a The second essay examines the effect of SOX on security analysts' monitoring activity and firm value. Results indicate that firm value has increased for all firms in the sample, while analysts' monitoring activity has decreased. This result is not surprising as the legislation itself acts as a monitoring mechanism that reduces the need for security analysts' monitoring activity. Moreover, the increase in firm value is more significant for the group of small firms.
520 $a Finally, the third essay investigates the impact of SOX on firms' cost of equity capital. Findings show that the cost of equity capital has decreased post-SOX. Based on firm size quartiles, the smallest decrease in the cost of equity capital is manifested in the smallest and largest groups of firms.
590 $a School code: 2502.
650 4 $a Business Administration, Banking. $3 1018458
650 4 $a Economics, Finance. $3 626650
690 $a 0508
690 $a 0770
710 2 $a The University of Texas at Arlington. $b Finance & Real Estate. $3 1031999
773 0 $t Dissertation Abstracts International $g 69-08A.
790 $a 2502
790 1 0 $a Apilado, Vincent P., $e advisor
790 1 0 $a Crowder, William $e committee member
790 1 0 $a Diltz, David $e committee member
790 1 0 $a Sabherwal, Sanjiv $e committee member
790 1 0 $a Swanson, Peggy $e committee member
791 $a Ph.D.
792 $a 2008
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3320082