Please use this identifier to cite or link to this item:
https://hdl.handle.net/2440/108217
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Type: | Journal article |
Title: | European accounting harmonization: consequences of IFRS adoption on trade in goods and foreign direct investments |
Author: | Márquez-Ramos, L. |
Citation: | Emerging Markets Finance and Trade, 2011; 47(Suppl 4):42-57 |
Publisher: | M.E. Sharpe |
Issue Date: | 2011 |
ISSN: | 1540-496X 1558-0938 |
Statement of Responsibility: | Laura Márquez-Ramos |
Abstract: | This paper focuses on the importance of accounting harmonization in foreign activities at the country level. The adoption of International Financial Reporting Standards (IFRS) is considered to reduce information costs among countries and, therefore, to encourage international trade in goods and investment. The results provide evidence that benefits exist in terms of trade in goods and foreign direct investment when IFRS are adopted. |
Keywords: | FDI gravity IFRS trade in goods |
Rights: | Copyright © 2011 M.E. Sharpe, Inc. All rights reserved. |
DOI: | 10.2753/REE1540-496X4705S403 |
Published version: | http://dx.doi.org/10.2753/ree1540-496x4705s403 |
Appears in Collections: | Aurora harvest 3 Economics publications |
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RA_hdl_108217.pdf Restricted Access | Restricted Access | 339.54 kB | Adobe PDF | View/Open |
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