European Accounting Harmonization: Consequences of IFRS Adoption on Trade in Goods and Foreign Direct Investments
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comunitat-uji-handle2:10234/7037
comunitat-uji-handle3:10234/8635
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http://dx.doi.org/10.2753/REE1540-496X4705S403 |
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Title
European Accounting Harmonization: Consequences of IFRS Adoption on Trade in Goods and Foreign Direct InvestmentsAuthor (s)
Date
2011-08Publisher
M. E. SharpType
info:eu-repo/semantics/articleVersion
info:eu-repo/semantics/publishedVersionSubject
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 ... [+]
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. [-]
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info:eu-repo/semantics/restrictedAccess
info:eu-repo/semantics/restrictedAccess
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- MAT_Articles [745]