European Accounting Harmonization: Consequences of IFRS Adoption on Trade in Goods and Foreign Direct Investments
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http://dx.doi.org/10.2753/REE1540-496X4705S403 |
Metadatos
Título
European Accounting Harmonization: Consequences of IFRS Adoption on Trade in Goods and Foreign Direct InvestmentsAutoría
Fecha de publicación
2011-08Editor
M. E. SharpTipo de documento
info:eu-repo/semantics/articleVersión
info:eu-repo/semantics/publishedVersionPalabras clave / Materias
Resumen
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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