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Kauffman-RAND Institute Selected Publications

Summary to WR-300-2-ICJ: Going-Private Decisions and the Sarbanes-Oxley Act of 2002: A Cross-Country Analysis — 2006

This summary is based on: Ehud Kamar, Pinar Karaca-Mandic, and Eric Talley, Going-Private Decisions and the Sarbanes-Oxley Act of 2002: A Cross-Country Analysis, RAND WR-300-2-ICJ, 2006.

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Criteria Used to Define a Small Business in Determining Thresholds for the Application of Federal Statutes — 2005

This paper reviews federal workplace, environmental, economic regulations. It describes the purpose of and requirements associated with the regulations, any penalties associated with regulatory violations and how requirements or penalties differ for small v. large firms.

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Uncorporated Professionals — 2005

Professional service providers who wish to organize as multi-person firms have historically been limited to the partnership form. Such organizational forms trade the benefit of risk diversification off against the costs of diluted incentives and liab...