TITLE

WHAT Foreign Filers Need to KNOW

AUTHOR(S)
Arnold, Jerry; Duggan, Joseph W.; Holder, William W.
PUB. DATE
May 2001
SOURCE
Financial Executive;May2001, Vol. 17 Issue 3, p22
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article reports on the challenges foreign companies face to be listed on U.S. stock exchanges. The challenges range from the U.S. Securities and Exchange Commission's (SEC) scrutiny to investor expectations to a securities bar that files a lot of lawsuits. However, the SEC claims that the number of foreign private issuers (FPI) in U.S. capital markets has increased from 434 in 1990 to an estimated 1,200 in 2001. FPIs have to be in compliance with the requirements instituted by the SEC in terms of their financial statements on a U.S. generally accepted accounting principles basis.
ACCESSION #
11927703

 

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