This paper examines the roles comparability and transparency play in the relation between IFRS adoption and foreign … natural experiment resulting from Mexico's adoption of IFRS in 2012. Greater comparability (adoption of IFRS by both domestic … and foreign parties), controlling for transparency (adoption of IFRS by Mexico), increases FDI inflows as reported in …

International Financial Reporting Standards (IFRS) prior to 2007. These results suggest that accounting standards (AS) convergence … can improve the comparability of accounting information between China and other countries that have adopted IFRS. Moreover …

, 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 …