Corporate Governance And Firm Characteristics (The Sarbanes-Oxley Act Of 2002)

Abstract

With the current attention focused on the Sarbanes-Oxley Act of 2002, it is timely to investigate the characteristics of firms that are early in implementing corporate governance policies pursuant to the Act. Since a relationship between corporate citizenship and financial success has been established in prior research, it is of interest to further probe these associations. The purpose of this particular study is to examine some characteristics of firms that were early in adopting corporate governance policies in response to the Act.