RT Book, Section
T1 IFRS harmonization and foreign direct investment
A1 Vidal Garcia, Javier
A1 Vidal, Marta
A2 Ojo, M.
AB IFRS refers to International Financial Reporting Standards, which are the guidelines that provide the framework for accounting works. The principles are also known as the International Accounting Standards (IAS). This global financial concept was first introduced in 2001 to equip investors with analyzed ac- counting statements. In this Chapter we review the relation between IFRS and Foreign Direct Investments (FDIs). We review the relevant literature that analyses the effects on IFRS on FDIs and cross-border acquisitions. The economic literature states that the introduction of IFRS has presented an important increase in FDIs. The evidence shows that IFRS adopting countries attract investments from countries that implemented IFRS and non-IFRS implementing countries.
PB IGI Global Publications
SN 978-1-5225-0306-4
YR 2016
FD 2016
LK https://hdl.handle.net/20.500.14352/113848
UL https://hdl.handle.net/20.500.14352/113848
LA eng
NO Vidal, M. & Vidal-Garcia, J. (2016). IFRS harmonization and foreign direct investment. In Ojo, M. (Eds.), Analyzing the Relationship between Corporate Social Responsibility and Foreign Direct Investment (pp.31-48). IGI Global Publications.
DS Docta Complutense
RD 6 abr 2025