European Accounting Harmonisation: Consequences of IFRS Adoption on Trade in Goods and Foreign Direct Investments

This paper focuses on the importance of accounting harmonisation in foreign activities at country level. The adoption of International Financial Reporting Standards (IFRS) is considered to reduce information costs among countries and, therefore, encourage international trade in goods and investment. The results provide evidence that benefits exist in terms of trade in goods and foreign direct investments (FDI) when IFRS are adopted.

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Year of publication:	2011
Authors:	Márquez-Ramos, Laura
Institutions:	Departament d'Economia, Universitat Jaume I
Subject:	IFRS \| trade in goods \| FDI \| gravity

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Extent:	application/pdf
Series:	Working Papers.
Type of publication:	Book / Working Paper
Notes:	Number 2011/08 24 pages
Classification:	F40 - Macroeconomic Aspects of International Trade and Finance. General
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010773012