Foreign companies and U.S. securities markets: Financial reporting policy issues and suggestions...
讨论了会计研究对美国证券交易委员会（SEC）关于外国发行人在美财务报告要求的规则制定的贡献，分析了股权市场监管目标、投资者保护优势以及SEC披露要求对外国公司注册的影响。
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.