Korkeamäki, Timo; Rainio, Elina; Takalo, Tuomas - Suomen Pankki - 2010
improvements to investor protection and, similar to the US Sarbanes-Oxley Act, tightened disclosure rules at the cost of increasing … tightened disclosure rules and increased work loads, whereas news of delays in implementation of reform were largely positive …. This raises the question of whether strengthening investor protection by requiring greater transparency necessarily …