The Theoretical Relationships among Foreign Direct Investments, Migration and IFRS Adoption

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.

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Year of publication:	2011
Authors:	Procházka, David ; Ilinitchi, Cristina Procházková
Published in:	European Financial and Accounting Journal. - Prague : University of Economics, Faculty of Finance and Accounting, ISSN 1805-4846. - Vol. 6.2011, 4, p. 85-100
Publisher:	Prague : University of Economics, Faculty of Finance and Accounting
Subject:	Foreign direct investments \| Migration \| IFRS adoption \| Brain drain/gain

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Type of publication:	Article
Type of publication (narrower categories):	Article
Language:	English
Other identifiers:	10.18267/j.efaj.21 [DOI] 858997320 [GVK] hdl:10419/109881 [Handle] RePEc:prg:jnlefa:v:2011:y:2011:i:4:id:21:p:85-100 [RePEc]
Classification:	F21 - International Investment; Long-Term Capital Movements ; F22 - International Migration ; J61 - Geographic Labor Mobility; Immigrant Workers
Source:	EconStor

Persistent link: https://www.econbiz.de/10010512896