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The Theoretical Relationships among Foreign Direct Investments, Migration and IFRS Adoption
Brain drain/gain Foreign direct investments IFRS adoption Migration
2016/1/27
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 c...
Does Mandatory IFRS Adoption Improve the Information Environment?
Earnings Management Financial Reporting International Accounting Forecasting and Prediction
2015/4/23
We examine the effect of mandatory International Financial Reporting Standards ('IFRS') adoption on firms' information environment. We find that after mandatory IFRS adoption consensus forecast errors...