Critics of Sarbanes-Oxley often have predicted that the large costs required to comply with the landmark legislation would encourage a slew of companies, especially smaller ones, to bypass U.S. stock exchanges and list their shares overseas.

Critics of Sarbanes-Oxley often have predicted that the large costs required to comply with the landmark legislation would encourage a slew of companies, especially smaller ones, to bypass U.S. stock exchanges and list their shares overseas.
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