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  • 标题:ECONOMIC CONSEQUENCES OF THE SARBANES–OXLEY ACT ON E-COMMERCE FIRMS
  • 本地全文:下载
  • 作者:Ronald Young ; Hua-Wei Huang ; Yun-Chia Yan
  • 期刊名称:Issues in Information Systems
  • 印刷版ISSN:1529-7314
  • 出版年度:2010
  • 卷号:11
  • 期号:1
  • 页码:377-383
  • 出版社:International Association for Computer Information Systems
  • 摘要:Regulators and practitioners are concerned about whether SOX Sections 302 and 404 IT-related implementation costs affect the market value of firms in the IT industry. Prior studies indicate that network advantages are the key feature of information-based industries and that E-commerce firms are a major segment of that industry. SOX Section 404 was expected to have significant impact on firms with primary E-commerce risks. In this paper, we find that SOX enactment results in a significant market value decline for these E-commerce firms.
  • 关键词:E-Commerce Firms; Sarbanes-Oxley Act;(SOX); Market Value; Cumulative Abnormal Returns
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