Proponents of International Financial Reporting Standards (IFRS) claimed that the adoption of IFRS would lead to more … efficient capital allocation through greater cross-border investment. This study examines whether the adoption of IFRS is … the adoption of IFRS is associated with greater cross-border equity investment. The results are consistent with investors …

International Financial Reporting Standards (IFRS) promotes FDI as it reduces information processing costs for foreign investors. We …

The adoption of IFRS is expected to significantly affect the quality of global financial reporting and improve … investment decisions. A major question that arises, therefore, is: does this stance hold when the time dimension, post IFRS … adoption period (i.e. the number of years a country has adopted IFRS), is considered? Secondly, what role do institutions play …

Exploring the relationship between International Financial Reporting Standards (IFRS) and Foreign Direct Investment … (FDI) inflows is the main objective of this paper. Although IFRS is identified as a determinant of FDI, a few studies have … examined the impact of IFRS on FDI inflows, and it is unexplored as to whether IFRS impacts CIS countries. This paper covers …

The globalization of the world economy is accompanied by changes in volume and structure of international trade … harmonization of accounting through the adoption of the International Financial Reporting Standards (IFRS), migration and foreign …

Vietnamese Accounting and International Accounting (IAS/IFRS). Data were collected by conducting survey of FDI firms, independent …