Sarbanes-Oxley and Its Impacts on Mergers and Acquisitions

Kannan, M.K. (2007) Sarbanes-Oxley and Its Impacts on Mergers and Acquisitions. [Dissertation (University of Nottingham only)] (Unpublished)

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Abstract

The aim of the present study is to conceptually integrate insights from the Sarbanes-Oxley Act to the research area of impacts on mergers and acquisitions (M&A) aftermath of enactment of the Act. The primary theories of Sarbanes-Oxley are understood in detail.

This study uses a research agenda, consisting of questionnaire type research methodology to investigate buying behaviour and mindsets of participants in relations to Sarbanes-Oxley roles and its impacts on M&A. Firstly, the role of Sarbanes-Oxley Act in the de facto structuring of the M&A discourse, with a focus on disciplinary exercise as a result of non-compliance to Sarbanes-Oxley and M&A happening in the world is studied. Secondly, the contribution of the Sarbanes-Oxley laws to M&A in the form of linkages between the two discourses is analyzed. The research is split into four sections, the significant roles of these sections vis--vis their importance and functions in shaping the M&A world is noted.

Based on the need to implement and comply with Sarbanes-Oxley laws in relations to M&A, a novel, holistic Sarbanes-Oxley perspective to M&A is presented. This perspective, consisting of Sarbanes-Oxley and its impacts on M&A based on the research methodology as well as underlying principles of key Sarbanes-Oxley laws that determine M&A decision-making is presented.

Item Type: Dissertation (University of Nottingham only)
Keywords: SARBANES OXLEY
Depositing User: EP, Services
Date Deposited: 07 Aug 2007
Last Modified: 08 Jan 2015 10:09
URI: https://eprints.nottingham.ac.uk/id/eprint/20827

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