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

Laura Márquez-Ramos

Emerging Markets Finance and Trade, 2011, vol. 47, issue 0s4, 42-57

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.

Keywords: FDI; gravity; IFRS; trade in goods (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (18)

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