Accepted by Jeffrey Pittman. The authors thank the Social Sciences and Humanities Research Council of Canada, the Certified Management Accountants/Canadian Academic Accounting Association Research Grant, and the Rotman School of Management for funding. We thank Business Valuation Resources for the academic use of their Pratt's Stats® Private Transaction Database. We have received helpful comments from Jeffrey Pittman and two anonymous reviewers. The authors additionally thank Phil Berger, Lawrence Brown, Gus De Franco, Jere Francis, Roger Grabowski, Paul Griffin, John Hand, Pierre Liang, Robert Knechel, Theodore Sougiannis, Bin Srinidhi, Jacob Thomas, George Yang, Ivy Zhang and seminar participants at the Rotman Accounting PhD Program 10th Anniversary Conference, the University of Queensland, the University of Technology Sydney, the 2011 American Accounting Association Annual Meeting, the 2011 European Accounting Association Annual Meeting, the 2011 American Society of Appraisers Advanced Business Valuation Conference, and the 2012 Journal of Contemporary Accounting and Economics conference for helpful comments. All errors are our own. Work on this paper was partially completed when Dushyantkumar Vyas was at the University of Minnesota. Gord Richardson is also grateful to KPMG for their financial support.
The Sarbanes-Oxley Act and Exit Strategies of Private Firms†
Article first published online: 11 APR 2014
Contemporary Accounting Research
Volume 31, Issue 3, pages 818–850, Fall 2014
How to Cite
Bova, F., Minutti-Meza, M., Richardson, G. and Vyas, D. (2014), The Sarbanes-Oxley Act and Exit Strategies of Private Firms. Contemporary Accounting Research, 31: 818–850. doi: 10.1111/1911-3846.12049
- Issue published online: 11 SEP 2014
- Article first published online: 11 APR 2014
- Accepted manuscript online: 17 JUL 2013 09:35AM EST
- Social Sciences and Humanities Research Council of Canada
- Certified Management Accountants/Canadian Academic Accounting Association Research Grant
- Rotman School of Management
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