Does Sarbanes Oxley really inhibit small companies?

Sarbanes Oxley gets tossed around a lot as the reason for small-company woes. Anytime there's a delisting, you can bet "the additional costs of Sarbanes Oxley" gets ritualistically trotted out. But Silicon Valley and much the tech industry is thriving all over again. Investment bankers have certainly taken notice. These companies of course are not going public in the volume they did in the dot.com era, but I think we can agree that's a good thing. These days, if you are going to go public these days, you have to have your ship in top shape. Earnings certainly helps. Perhaps that's how it should be. In the end, investors just might appreciate it. I haven't seen any rigorous analyses of aftermarket performance since Sarbox became law. But it would be interesting to see, though isolating the effects of the law may be difficult.  

For more:
- here's an article from EDN

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