This paper reviews the literature on the effects of International Financial Reporting
Standards (IFRS) adoption. It aims to provide a cohesive picture of empirical archival …

This article, to date, is the first to consolidate, review, and integrate over 250 earlier studies
that examine the country-specific determinants of cross-border mergers and acquisitions …

This study examines the relationships of IFRS, FDI, human development and economic
growth in Anglophone and Francophone African countries between 1997 and 2017. We find …

This paper analyzes the effects of cross-border mergers and acquisitions (M&As) on the
innovation of European firms. The results indicate a considerable increase in post …

This study examines the impact of mandatory IFRS adoption on IPO underpricing and the
relative amount of IPO capital raised in foreign markets. Using a difference-in-differences …

A number of empirical studies have shown that the adoption of International Financial
Reporting Standards (IFRS) promotes foreign direct investment (FDI) in developing …

Do differences in countries' accounting standards affect global investment decisions? We
explore this question by examining how accounting distance, the difference in the …

This monograph reviews the academic literature on market outcomes, reporting practices
and the political economy behind the global use of International Financial Reporting …

Purpose The present paper seeks to investigate the impact of International Financial
Reporting Standards (IFRS) adoption on the foreign direct investment (FDI) in the Gulf …

The purpose of this study is to examine the effects of financial development, International
Financial Reporting Standards (IFRS), and rule of law on foreign investments in 51 …