Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/109881
Authors: 
Procházka, David
Ilinitchi, Cristina Procházková
Year of Publication: 
2011
Citation: 
[Journal:] European Financial and Accounting Journal [ISSN:] 1805-4846 [Volume:] 6 [Year:] 2011 [Issue:] 4 [Pages:] 85-100
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.
Subjects: 
Foreign direct investments
Migration
IFRS adoption
Brain drain/gain
JEL: 
F21
F22
J61
M414
Persistent Identifier of the first edition: 
Document Type: 
Article

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