European Accounting Harmonization: Consequences of IFRS Adoption on Trade in Goods and Foreign Direct Investments
Márquez Ramos, Laura
- Publisher: M. E. Sharp
Trade | IFRS, trade in goods, FDI, gravity | gravity | FDI | International Financial Reporting Standards | Mercaderies-Comerç | Foreign direct investment | IFRS | trade in goods | Inversió de capital
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 ...