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.