We examine whether the process of international convergence towards IAS/IFRS enhances the foreign direct investment (FDI) activities. We hypothesize that the convergence is complex and so countries where the original financial reporting systems are close to IAS/IFRS benefit more from this process. We also conjecture that FDI activities increase more significantly between two countries of the same accounting tradition during this process. The results of empirical tests are consistent with our hypotheses.
Speaker: | Dr DING Yuan Professor, China Europe International Business School (CEIBS) |
When: |
2.00 pm - 3.30 pm |
Venue: | School of Accountancy [Map] Level 4, Meeting Room 4.1 |
Contact: | Office of the Dean Email: SOAR@smu.edu.sg |