The adoption of International Financial Reporting Standards (IFRS) by 166 countries since 2004 has been a major achievement in the international standardization of accounting regulations. The present paper draws on the Eclectic Paradigm as the analytical framework to investigate the effects of...

Based on the micro data of Chinese enterprises, this paper examines the effects of regional formal institutional environment in China on the location choice and firm performance of Chinese OFDI, and discusses the roles played by international experience and the foreign capital usage. The results...

This essay highlights the effects of radical transformations in the liberal characteristics of the regimes on foreign direct investors. To focus on the common patterns in the effects on foreign direct investment, of liberal vs. illiberal regime change, the essay spotlights the tale of two...