What question did this study set out to answer?

This paper examines the role of accounting research in shaping SEC rules for foreign issuers in U.S. markets.

June 15, 2026

Foreign companies and U.S. securities markets: Financial reporting policy issues and suggestions...

Key Points

This paper examines the role of accounting research in shaping SEC rules for foreign issuers in U.S. markets.
Discusses accounting research contributions to SEC rulemaking.
Analyzes financial reporting requirements for foreign companies in the U.S.
Evaluates the impact of SEC disclosure on foreign company registrations.
Highlights the importance of investor protection in equity markets.
Describes the effects of SEC requirements on foreign company participation in U.S. markets.

Abstract

Abstract Opinion. Discusses the contribution of accounting research to the Securities Exchange Commission (SEC) rulemaking on financial reporting requirements for foreign issuers in the United States. Objectives for regulating equity markets; Advantages of investor protection; Effects of SEC disclosure requirements on foreign company registrations.

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Cite This Study

Frost et al. (Fri,) studied this question.

synapsesocial.com/papers/6a2f9885a1cfeec49082996e https://doi.org/https://doi.org/10.2308/ah-893308

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