European Financial and Accounting Journal 2011, 6(4):85-100 | DOI: 10.18267/j.efaj.21

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

David Procházka1, Cristina Procházková Ilinitchi2
1 Ing. David Procházka, Ph.D. - Senior Lecturer; Department of Financial Accounting and Auditing, University of Economics, Prague, W. Churchill Sq. 4, 130 67 Prague 3, Czech Republic; <prochazd@vse.cz>.
2 Ing. Cristina Procházková Ilinitchi - Doctoral student; Department of Global Economy, University of Economics, Prague, W. Churchill Sq. 4, 130 67 Prague 3, Czech Republic; <xilic01@vse.cz>.

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.

Keywords: Brain drain/gain, Foreign direct investments, IFRS adoption, Migration
JEL classification: F21, F22, J61, M41

Published: December 1, 2011  Show citation

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Procházka, D., & Procházková Ilinitchi, C. (2011). The Theoretical Relationships among Foreign Direct Investments, Migration and IFRS Adoption. European Financial and Accounting Journal, 6(4), 85-100. doi: 10.18267/j.efaj.21
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