Text: What the fad for foreign IPOs ignores is the massive uncertainty still attached to foreign markets, even as it has led U.S. investors to overlook everything they take for granted at  regular reports, corporate accountability, open books, the Securities and Exchange Commission.
Entailment: Foreign markets still hold a large measure of uncertainty, which the fad for foreign IPOs does not consider.
Contradiction: U.S. investors only ever invest in companies that are in the US.