harmonization of accounting through the adoption of the International Financial Reporting Standards (IFRS), migration and foreign …The globalization of the world economy is accompanied by changes in volume and structure of international trade …, capital flows and human migration. The paper focuses on theoretical aspects of recent changes in the area of international …

This study makes an effort to determine how international financial reporting standards (IFRS) adoption levels affect … insignificant, the sign is negative for full IFRS adoption. However, a statistically significant and positive effect of the … interaction between institutional attributes and full IFRS adoption has been discovered. Among other factors controlled, the most …

The paper examines whether international regulatory harmonization increases cross-border labor migration. To study this … countries. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other … professionals before and after regulatory harmonization. We find that international labor migration in the accounting profession …

The paper examines whether international regulatory harmonization increases cross-border labor migration. To study this … countries. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other … professionals before and after regulatory harmonization. We find that international labor migration in the accounting profession …

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 …

, 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 …

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 …