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Keywords: Equity risk
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Journal Articles
Review of Accounting and Finance (2012) 11 (2): 184–205.
Published: 11 May 2012
... to empirically assess Sarbanes Oxley's impact on equity risk. Findings The findings suggest Sarbanes Oxley decreased both risk‐adjusted returns and upside risk, whereas downside risk fails to explain the cross section of returns for the largest US firms. From a global perspective, it is suggested...

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