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This paper examines the roles comparability and transparency play in the relation between IFRS adoption and foreign direct investment (FDI). In this study, I disentangle the impact of transparency and comparability through the use of a natural experiment resulting from Mexico's adoption of IFRS...
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This paper investigates how accounting standards (AS) convergence influences Chinese firms' overseas mergers and acquisitions (M&As) and shows that this convergence significantly promotes Chinese firms' overseas M&As. Specifically, we find that both the probability of success and the value of...
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The impact of the Japan-Philippine Economic Agreement(JPEPA) can be enriched by providing a regional dimension in its … macro-analysis. Cebu-Japan cooperation largely hinges on Cebu's economic competitiveness which manifests itself through its … exchange loss, driven by the balance of trade deficit between Cebu and Japan, and the foregone corporate income taxes were …
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