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Keywords: financing
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Journal Articles
The Accounting Review (2020) 95 (2): 339–364.
Published: 01 March 2020
...David P. Weber; Yanhua Sunny Yang ABSTRACT When larger market values of equity result in being subject to costly regulation, firms have incentives to shift their sources of financing toward debt and away from equity. We use the Sarbanes-Oxley Act of 2002 (SOX) as a setting to provide evidence...
Includes: Supplementary data
Journal Articles