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

  • Georgia Southern University

Research output: Contribution to journalArticlepeer-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 languageAmerican English
JournalJournal of Private Equity
Volume8
DOIs
StatePublished - Jan 1 2004

UN SDGs

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

  1. SDG 8 - Decent Work and Economic Growth
    SDG 8 Decent Work and Economic Growth
  2. SDG 9 - Industry, Innovation, and Infrastructure
    SDG 9 Industry, Innovation, and Infrastructure

Disciplines

  • Accounting
  • Business

Keywords

  • Sarbanes-Oxley Act
  • Small enterprise

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