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The Theoretical Relationships among Foreign Direct Investments, Migration and IFRS Adoption

Year: 2011

Type: article

Abstract: The globalization of the world economy is accompanied by changes in volume and structure of international trade, capital flows and human migration. 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.

Source: European Financial and Accounting Journal

DOI: 10.18267/j.efaj.21

Authors: David Procházka, Cristina Procházková Ilinitchi

Institution: Prague University of Economics and Business

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W68840790

FWCI: 4.54

Cites: 27

Cited by: 14

Related to: 10