European Accounting Harmonization: Consequences of IFRS Adoption on Trade in Goods and Foreign Direct Investments

dc.contributor.author	Márquez-Ramos, Laura
dc.date.accessioned	2012-10-23T11:07:31Z
dc.date.available	2012-10-23T11:07:31Z
dc.date.issued	2011-08
dc.identifier.uri	http://hdl.handle.net/10234/49734
dc.description.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.	ca_CA
dc.format.extent	16 p.	ca_CA
dc.format.mimetype	text/html	ca_CA
dc.language.iso	eng	ca_CA
dc.publisher	M. E. Sharp	ca_CA
dc.rights.uri	http://rightsstatements.org/vocab/CNE/1.0/	*
dc.subject	FDI	ca_CA
dc.subject	gravity	ca_CA
dc.subject	IFRS	ca_CA
dc.subject	trade in goods	ca_CA
dc.subject.lcsh	Foreign direct investment	ca_CA
dc.subject.lcsh	Trade	ca_CA
dc.subject.lcsh	International Financial Reporting Standards	ca_CA
dc.subject.other	Mercaderies-Comerç	ca_CA
dc.subject.other	Inversió de capital	ca_CA
dc.title	European Accounting Harmonization: Consequences of IFRS Adoption on Trade in Goods and Foreign Direct Investments	ca_CA
dc.type	info:eu-repo/semantics/article	ca_CA
dc.identifier.doi	http://dx.doi.org/10.2753/REE1540-496X4705S403
dc.rights.accessRights	info:eu-repo/semantics/restrictedAccess	ca_CA
dc.type.version	info:eu-repo/semantics/publishedVersion

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