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Corporate & Securities Law

: BusinessAssociationsBlog.com

Did SOX Improve the Quality of Information?

By Stephen Bainbridge

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A new paper says no: Public, private and total information quality is examined. Our information quality measures are based on financial analyst forecasts as in Barron, Kim, Lim and Stevens (1998) and Gu (2005). We find that the passage of SOX is associated with a temporary increase in the quality of public information immediately following the Act’s adoption, but the increase is not...

[continued on site]

Full post as published by BusinessAssociationsBlog.com on May 16, 2008 (boomark / email).

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