This paper investigates similarities and differences between developed and less developed countries in international technology diffusion. We measure international technology spillovers in trade, patents, and in disembodied forms. We find that all countries benefit from foreign technology....

Since the development of the eclectic paradigm by Dunning (1977; 1988; 1993), many studies have investigated different forms of location advantages that attract foreign direct investment (FDI). In this study, we consider accounting standards as a component of the institutional infrastructure of a...