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Keywords: debt ratio
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2013) 27 (2): 301–318.
Published: 01 June 2013
...Kelly E. Carter SYNOPSIS I examine Sarbanes-Oxley's (SOX) effect on capital structure. I find that SOX is associated with higher long-term debt ratios, as firms listed in the U.S. raise their long-term debt ratios by 2 to 3 percentage points. This finding is consistent with the idea that, although...
