The Theoretical Relationships among Foreign Direct Investments, Migration and IFRS Adoption

David Anthony Procházka · Cristina Procházková Ilinitchi

14 citations0/0 files storedEuropean Financial and Accounting Journal

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

The globalization of the world economy is accompanied by changes in volume and structure of international trade, capital flows and human migration. The paper focuses on theoretical aspects of recent changes in the area of international harmonization of accounting through the adoption of the International Financial Reporting Standards (IFRS), migration and foreign direct investments with the emphasis on their mutual interdependencies.

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2008International Accounting Standards and Accounting Quality 2017Why Doesn't Capital Flow from Rich to Poor Countries?2006International Financial Reporting Standards (IFRS): pros and cons for investors 2004Cross-country determinants of mergers and acquisitions 2009Market Reaction to the Adoption of IFRS in Europe 2002The Geography of Equity Listing: Why Do Companies List Abroad?2006Migrant Networks And Foreign Direct Investment 2006International financial reporting standards and experts’ perceptions of disclosure quality

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