European accounting harmonisation: Consequences of IFRS adoption on trade in goods and Foreign Direct Investments

Laura Márquez-Ramos

No 2011/08, Working Papers from Economics Department, Universitat Jaume I, Castellón (Spain)

Abstract: This paper focuses on the importance of accounting harmonisation in foreign activities at country level. The adoption of International Financial Reporting Standards (IFRS) is considered to reduce information costs among countries and, therefore, encourage international trade in goods and investment. The results provide evidence that benefits exist in terms of trade in goods and foreign direct investments (FDI) when IFRS are adopted.

Keywords: IFRS; trade in goods; FDI; gravity (search for similar items in EconPapers)
JEL-codes: F40 (search for similar items in EconPapers)
Pages: 24 pages
Date: 2011
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Citations: View citations in EconPapers (16)

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Journal Article: European Accounting Harmonization: Consequences of IFRS Adoption on Trade in Goods and Foreign Direct Investments (2011)
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Persistent link: https://EconPapers.repec.org/RePEc:jau:wpaper:2011/08

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