sentences:  Recent research, shows that the listing premium for crosslisting has evaporated, due to new U.S. regulations and competition from other exchanges.Some recent academic research finds that smaller foreign firms seeking cross listing venues may be opting for UK exchanges over U.S. exchanges due to the costs imposed by the Sarbanes-Oxley Act.On the other hand, larger firms seeking "bonding" benefits from a U.S. listing continue to seek a U.S. exchange listing.