International Financial Reporting Standards (IFRS) promotes FDI as it reduces information processing costs for foreign investors. We … forms of location advantages that attract foreign direct investment (FDI). In this study, we consider accounting standards … FDI. Using bilateral FDI data from 30 OECD countries between 2000 and 2005, we find evidence generally consistent with …

and foreign parties), controlling for transparency (adoption of IFRS by Mexico), increases FDI inflows as reported in …. This paper contributes to the literature on IFRS and FDI, specifically with respect to the role of common financial …This paper examines the roles comparability and transparency play in the relation between IFRS adoption and foreign …