The Sarbanes-Oxley Act: A Cost Benefit Analysis Using the U.S. Banking Industry
The Sarbanes-Oxley Act: A Cost Benefit Analysis Using the U.S. Banking Industry
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萨班斯-奥克斯利法案：利用美国银行业进行的成本效益分析
DOI：
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发表时间：
2009
期刊：
影响因子：
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通讯作者：
David P. Franz
中科院分区：
文献类型：
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作者：
P. Siegel;J. O'Shaughnessy;David P. Franz
对于一般法规，尤其是《萨班斯-奥克斯利法案》对美国企业的经济影响，有许多分析。本分析着眼于《萨班斯-奥克斯利法案》对美国银行业的影响。从联邦储备银行获得了 2000 年至 2005 年期间所有在 SEC 注册和非注册银行的资产回报率和股本回报率。比较结果表明，在该法案生效期间，在 SEC 注册的银行与不向 SEC 报告的银行相比，存在显着的负差异。
There are many analyses of the economic effects that regulations, in general, and Sarbanes-Oxley Act, in particular, have had on American business. This analysis looks at the effect that the Sarbanes-Oxley Act has had on the American banking industry. The return on assets and return on equity were obtained from the Federal Reserve Bank for all SEC-registered and nonregistered banks for the period 2000 through 2005. Comparative results indicate that during the period that the Act had been in effect there is a marked negative divergence for SEC-registered banks as opposed to those banks that do not report to the SEC.