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Keywords: regulatory thresholds
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2020) 95 (2): 339–364.
Published: 01 March 2020
... the regulatory threshold have increased propensities to issue debt, decreased propensities to issue equity, and increased leverage levels in the post-SOX period. These results are consistent with firms altering their financing choices to maintain their exempt status and demonstrate an economic consequence...
Includes: Supplementary data
