Sorry if you've already done all the work... http://news.independent.co.uk/business/news/article360919.ece
"Tough, post-Enron company rules in the US may have to be relaxed to stem a flow of listings from New York to London, an American diplomat said yesterday. Rushed through in 2002, following a wave of corporate scandals, the controversial Sarbanes-Oxley legislation lays down tough accounting rules designed to ensure that public companies make fuller disclosure of their financial position. It prompted an angry reaction from this side of the Atlantic because European companies that are listed in the US are affected even if they comply with their own domestic requirements." -- Phil Payne http://www.isham-research.co.uk +44 7833 654 800 -- Phil Payne http://www.isham-research.co.uk +44 7833 654 800 ---------------------------------------------------------------------- For IBM-MAIN subscribe / signoff / archive access instructions, send email to [EMAIL PROTECTED] with the message: GET IBM-MAIN INFO Search the archives at http://bama.ua.edu/archives/ibm-main.html