The Theoretical Relationships among Foreign Direct Investments, Migration and IFRS Adoption
David Procházka and
Cristina Procházková Ilinitchi
European Financial and Accounting Journal, 2011, vol. 2011, issue 4, 85-100
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: Brain drain/gain; Foreign direct investments; IFRS adoption; Migration (search for similar items in EconPapers)
JEL-codes: F21 F22 J61 M41 (search for similar items in EconPapers)
Date: 2011
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DOI: 10.18267/j.efaj.21
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