Will Corporate Governance Reform Create an Economic Revival?

نویسنده

  • Chun-Chia Chang
چکیده

In this paper, we investigate whether firm performance is affected by corporate governance and the change of corporate governance after Sarbanes-Oxley Act (SOX hereafter). We find that firm performance, on average, is negatively associated with the corporate governance after the passage of SOX. However, the firm performance is not significantly associated with the change of corporate governance after SOX. Our results suggest that firm performance is not significantly affected by SOX.

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تاریخ انتشار 2010