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
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: Suggested Citation