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

European Financial and Accounting Journal, 2011, vol. 6, no. 4, pp. 1-15

16 Pages Posted: 23 Dec 2015

Date Written: 2011

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.

Keywords: Foreign direct investments, Migration, IFRS adoption, Brain drain/gain

JEL Classification: M41, F21, F22, J61

Suggested Citation

Prochazka, David Anthony and Procházková Ilinitchi, Cristina, The Theoretical Relationships Among Foreign Direct Investments, Migration and IFRS Adoption (2011). European Financial and Accounting Journal, 2011, vol. 6, no. 4, pp. 1-15, Available at SSRN: https://ssrn.com/abstract=2706796

David Anthony Prochazka (Contact Author)

University of Economics, Prague ( email )

Nam. W. Churchilla 4
Prague 3, 130 67
Czech Republic

HOME PAGE: http://webhosting.vse.cz/prochazd/

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