A single set of high-quality global accounting standards should lead to more efficient capital allocation through greater cross-border investment. But does it?
In this webcast, Ann Tarca, a member of the International Accounting Standards Board, discusses research about the impact of IFRS Standards on international cross-border investment.
Ann presents the academic evidence on the effects of countries adopting IFRS Standards on different topics such as financial-statement comparability and foreign direct investment.
