, where competing factors determine the choice of location of these investors. IFRS adoption, being one of the cardinal …, this paper investigates the extent to which IFRS adoption is able to at-tract FDI in the presence of this form of finance …. The main idea being that the effect of IFRS adoption on FDI may be adjustable depending on the presence of, and the kind …

seems to be a special kind of actor. The European Union is not only one of the biggest single financial markets in the world … has competences like anti-money laundering and setting accounting standards. In the paper I applied the managed … globalization doctrine in order to analyze the EU's performance in those fields. The evidence illustrates that even in the fields …

This paper constructs a theoretical model to explain the relationship between IFRS adoption, FDI and foreign aid. Using … 92 countries for the period 2003-2012. Overall, IFRS adoption attracts more aid when conditioned on foreign aid; however …

We examine the impact of global IFRS adoption on cross-border equity investments by individual investors. Our proxy for … from 31 countries around the world, we find that stocks experience a significant increase in Open Market trading volume … following mandatory adoption of IFRS. This effect is more pronounced for attention-grabbing stocks (e.g., stocks experiencing an …

International Accounting Standards Board (IASB) – changed from being highly marginal to almost global adoption. A range of …

The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most … harmonization strategies. The analysis and framework in this paper can help broaden the understanding of accounting's globalization … dynamics of countries' IFRS harmonization decisions. The analysis is based on field studies in three jurisdictions: Canada …