IS ANY CONNECTION BETWEEN THE IFRS ADOPTION AND FOREIGN DIRECT INVESTMENTS/MIGRATION?

被引：0
|
作者：
Prochazka, David [1 ]
Ilinitchi, Cristina Prochazkova [1 ]
机构：
[1] Univ Econ, Prague, Czech Republic
来源：
PROCEEDINGS OF THE 7TH INTERNATIONAL CONFERENCE ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS (AMIS 2012) | 2012年
关键词：
Foreign direct investments; Migration flows; Migration theories; IFRS adoption; Brain drain/gain; MIGRATION; STANDARDS; COSTS;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The globalisation of economy is accompanied with the changes in volume and structure of international trade, capital flows and human migration. Policy makers aiming at regulating particular economic, social and political spheres of life are facing new challenges. The paper focuses on theoretical aspects of recent changes in the area of international harmonization of accounting through the adoption of the International Financial Reporting Standards (IFRS), migration and foreign direct investments with the emphasis on their mutual interdependencies. In addition, the paper tries to answer, why empirical evidence on capital and migration flows does not correspond to the neoclassical economic model.
引用
收藏
页码：903 / 917
页数：15
相关论文
共 50 条
  • [1] IFRS adoption in China and foreign institutional investments
    Mark DeFond
    Xinzi Gao
    Oliver Zhen Li
    Lijun Xia
    [J]. China Journal of Accounting Research, 2019, (01) : 1 - 32
  • [2] IFRS adoption in China and foreign institutional investments
    DeFond, Mark
    Gao, Xinzi
    Li, Oliver Zhen
    Xia, Lijun
    [J]. CHINA JOURNAL OF ACCOUNTING RESEARCH, 2019, 12 (01) : 1 - 32
  • [3] European Accounting Harmonization: Consequences of IFRS Adoption on Trade in Goods and Foreign Direct Investments
    Marquez-Ramos, Laura
    [J]. EMERGING MARKETS FINANCE AND TRADE, 2011, 47 : 42 - 57
  • [4] The impact of IFRS adoption on foreign direct investment
    Gordon, Lawrence A.
    Loeb, Martin P.
    Zhu, Wenjie
    [J]. JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 2012, 31 (04) : 374 - 398
  • [5] Maximising international returns: Impact of IFRS on foreign direct investments
    Golubeva, Olga
    [J]. JOURNAL OF CONTEMPORARY ACCOUNTING & ECONOMICS, 2020, 16 (02)
  • [6] THE IMPACT OF IFRS ADOPTION ON FOREIGN DIRECT INVESTMENT IN CIS
    Sanjar, Sherkulov
    Hasan, A. K. M. Kamrul
    Khajieva, Indira
    Nusratova, Gulhayo
    Yodgorova, Feruza
    [J]. FINANCIAL INTERNET QUARTERLY, 2022, 18 (01) : 74 - 90
  • [7] EFFECTS OF IFRS ADOPTION ON FOREIGN DIRECT INVESTMENT IN DEVELOPING COUNTRIES
    Pricope, Catalina Florentina
    [J]. PROCEEDINGS OF THE 11TH INTERNATIONAL CONFERENCE ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS (AMIS 2016), 2016, : 419 - 429
  • [8] The Connection Between Urbanization, Energy Consumption, Foreign Direct Investments and Their Impact on The Environmental in Albania
    Lubonja, Otjela
    Hakrama, Kreshnik
    [J]. QUALITY-ACCESS TO SUCCESS, 2023, 24 (192): : 341 - 351
  • [9] Foreign Direct Investment in GCC Countries: The Essential Influence of Governance and the Adoption of IFRS
    Siriopoulos, Costas
    Tsagkanos, Athanasios
    Svingou, Argyro
    Daskalopoulos, Evangelos
    [J]. JOURNAL OF RISK AND FINANCIAL MANAGEMENT, 2021, 14 (06)
  • [10] IFRS adoption and foreign direct investment in Sub-Saharan African countries: Does the levels of Adoption Matter?
    Fisseha, Fentaw Leykun
    [J]. COGENT BUSINESS & MANAGEMENT, 2023, 10 (01):
12345