Sarbanes-Oxley and Its Impacts on Mergers and Acquisitions

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 agen...

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Main Author: Kannan, M.K.
Format: Dissertation (University of Nottingham only)
Published: 2007
Subjects:
Online Access:https://eprints.nottingham.ac.uk/20827/
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author Kannan, M.K.
author_facet Kannan, M.K.
author_sort Kannan, M.K.
building Nottingham Research Data Repository
collection Online Access
description 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.
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publishDate 2007
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spelling nottingham-208272015-01-08T10:09:15Z https://eprints.nottingham.ac.uk/20827/ Sarbanes-Oxley and Its Impacts on Mergers and Acquisitions Kannan, M.K. 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. 2007 Dissertation (University of Nottingham only) NonPeerReviewed Kannan, M.K. (2007) Sarbanes-Oxley and Its Impacts on Mergers and Acquisitions. [Dissertation (University of Nottingham only)] (Unpublished) SARBANES OXLEY
spellingShingle SARBANES OXLEY
Kannan, M.K.
Sarbanes-Oxley and Its Impacts on Mergers and Acquisitions
title Sarbanes-Oxley and Its Impacts on Mergers and Acquisitions
title_full Sarbanes-Oxley and Its Impacts on Mergers and Acquisitions
title_fullStr Sarbanes-Oxley and Its Impacts on Mergers and Acquisitions
title_full_unstemmed Sarbanes-Oxley and Its Impacts on Mergers and Acquisitions
title_short Sarbanes-Oxley and Its Impacts on Mergers and Acquisitions
title_sort sarbanes-oxley and its impacts on mergers and acquisitions
topic SARBANES OXLEY
url https://eprints.nottingham.ac.uk/20827/