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

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  • David Procházka
  • Cristina Procházková Ilinitchi

Abstract

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.

Suggested Citation

  • David Procházka & Cristina Procházková Ilinitchi, 2011. "The Theoretical Relationships among Foreign Direct Investments, Migration and IFRS Adoption," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(4), pages 85-100.
    • Handle: RePEc:prg:jnlefa:v:2011:y:2011:i:4:id:21:p:85-100
    DOI: 10.18267/j.efaj.21
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    10. Cristina Procházková Ilinitchi, 2010. "Selected Migration Theories and their Importance on Drawing Migration Policies [Vybrané teorie migrace a jejich význam při vytváření migračních politik]," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2010(6), pages 3-26.
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    Citations

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    Cited by:

    1. David Procházka, 2014. "The IFRS Adoption and Its Impact on Financial and Management Accounting [Implementace IFRS a její vliv na vzájemné postavení finančního a manažerského účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(1), pages 50-60.
    2. Mehrnaz Paknezhad, 2017. "Analysis of Affecting Factors on IFRS Adoption:Case Study in Iran," Management and Organizational Studies, Management and Organizational Studies, Sciedu Press, vol. 4(1), pages 74-81, January.
    3. Irena Jindrichovska & Erginbay Ugurlu & Eleftherios I. Thalassinos, 2020. "Exploring the Trend of Czech FDIs and their Effect to Institutional Environment," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 94-108.
    4. Munazah NAZEER* & Uzma TABASSUM** & Shaista ALAM***, 2017. "Banking And Telecommunication Influencing Migration In Major Cities Of Pakistan," Pakistan Journal of Applied Economics, Applied Economics Research Centre, vol. 27(1), pages 101-120.
    5. David Procházka, 2014. "The IFRS as Tax Base: Potential Impact on a Small Open Economy," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(4), pages 59-75.

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    More about this item

    Keywords

    Brain drain/gain; Foreign direct investments; IFRS adoption; Migration;
    All these keywords.

    JEL classification:

    • F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements
    • F22 - International Economics - - International Factor Movements and International Business - - - International Migration
    • J61 - Labor and Demographic Economics - - Mobility, Unemployment, Vacancies, and Immigrant Workers - - - Geographic Labor Mobility; Immigrant Workers
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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