The Law of Unintended Consequences: The Effects of the Sarbanes-Oxley Act on Venture Funding of Smaller Enterprises

Authors

Leslie B. Fletcher, Georgia Southern UniversityFollow
Morgan P. Miles, Georgia Southern UniversityFollow

Document Type

Article

Publication Date

Winter 2004

Publication Title

Journal of Private Equity

DOI

10.3905/jpe.2004.450955

ISSN

2168-8508

Abstract

This article describes how the Sarbanes-Oxley Act of 2002 may adversely impact venture funding of smaller enterprises (SMEs). We suggest that the Sarbanes-Oxley Act of 2002 may in fact result in a less attractive economic environment for SMEs and their private equity investors.

Recommended Citation

Fletcher, Leslie B., Morgan P. Miles. 2004. "The Law of Unintended Consequences: The Effects of the Sarbanes-Oxley Act on Venture Funding of Smaller Enterprises." Journal of Private Equity, 8 (1): 70-75. doi: 10.3905/jpe.2004.450955
https://digitalcommons.georgiasouthern.edu/account-facpubs/78