The Law of Unintended Consequences: The Effects of the Sarbanes-Oxley Act on Venture Funding of Smaller Enterprises

Leslie B. Fletcher; Morgan P. Miles

doi:10.3905/jpe.2004.450955

The Law of Unintended Consequences: The Effects of the Sarbanes-Oxley Act on Venture Funding of Smaller Enterprises

Leslie B. Fletcher, Morgan P. Miles

Emeriti, Retired & In Memoriam (PCOB)

Georgia Southern University

Research output: Contribution to journal › Article › peer-review

Abstract

This article describes how the Sarbanes-Oxley Act of 2002 may adversely impact venture funding of smaller enterprises (SMEs). We suggest that the Sarbanes-Oxley Act of 2002 may in fact result in a less attractive economic environment for SMEs and their private equity investors.

Original language	American English
Journal	Journal of Private Equity
Volume	8
DOIs	https://doi.org/10.3905/jpe.2004.450955
State	Published - Jan 1 2004

Disciplines

Accounting
Business

Keywords

Sarbanes-Oxley Act
Small enterprise

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

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10.3905/jpe.2004.450955License: Unspecified

https://doi.org/10.3905/jpe.2004.450955

Cite this

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title = "The Law of Unintended Consequences: The Effects of the Sarbanes-Oxley Act on Venture Funding of Smaller Enterprises",

abstract = " This article describes how the Sarbanes-Oxley Act of 2002 may adversely impact venture funding of smaller enterprises (SMEs). We suggest that the Sarbanes-Oxley Act of 2002 may in fact result in a less attractive economic environment for SMEs and their private equity investors.",

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AB - This article describes how the Sarbanes-Oxley Act of 2002 may adversely impact venture funding of smaller enterprises (SMEs). We suggest that the Sarbanes-Oxley Act of 2002 may in fact result in a less attractive economic environment for SMEs and their private equity investors.

KW - Sarbanes-Oxley Act

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The Law of Unintended Consequences: The Effects of the Sarbanes-Oxley Act on Venture Funding of Smaller Enterprises

Abstract

Disciplines

Keywords

UN SDGs

Access to Document

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