Report: Dark secrets
What motivates a company to de-list? Two years after the Sarbanes-Oxley Act came into force, there is evidence that more and more companies are choosing to avoid the regulatory glare of stock exchanges. Sophie Evans reports
The sums have been done – everyone now knows that keeping in line with the requirements of the Sarbanes-Oxley Act means spending more money, with even small companies looking at a potential outlay as high as $500,000 (£267,000).
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