Calls for SOX reform due to IPO exodus

Regulatory update

NEW YORK - Momentum appears to be building behind efforts to convince the US government and the Securities and Exchange Commission (SEC) to relax elements of the Sarbanes-Oxley (SOX) law that some quarters claim is proving detrimental to US commerce.

During a speech at Colombia University in New York last month, Treasury secretary Hank Paulson commented that "sometimes the pendulum swings too far" in reference to "corrective measures" to deal with corporate scandals.

Paulson is the latest, and

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