Regra contábil e IPO

O The Wall Street Journal de 11/2/2008 (Why Foreign Firms May Stay Overseas — Experts Have Doubts If Accounting Shift Will Lure More IPOs, Lynn Cowan, c6) afirma que a mudança na exigência contábil de utilização obrigatória do US GAAP para ter ações negociadas nos Estados Unidos pode ser importante para aumentar o número de novas empresas abertas, mas talvez não seja suficiente.

“It can reduce time to market and clearly reduces the costs of obtaining and maintaining a listing, but standing alone, the GAAP reconciliation requirement probably does not drive the decision not to access the U.S. public market,” says Mr. Goodman, who works with foreign companies considering listings in the U.S. “I think foreign companies still have the perception that the U.S. has a more stringent and expensive regulatory regime, including as a result of Sarbanes-Oxley, and that the U.S. is a more litigious environment.”

The U.S., once considered a central hub for stock listings globally, has seen a decline in its world-wide share of new foreign listings in recent years. Some have laid most of the blame for the downturn on Sarbanes-Oxley rules, which require companies to add procedures to catch financial misstatements and fraud, and make executives more accountable for fraud that does occur.

But others say it isn’t just a negative perception of regulations in the U.S. that is keeping foreign listings away; there are also changes abroad, including increased liquidity in markets from Hong Kong to Brazil that have led to fewer international listings in the U.S. (…)

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