اعتماد المعايير الدولية للمحاسبة و الإبلاغ المالي و تدفقات الاستثمار الأجنبي المباشر : قراءة تحليلية في طبيعة و اتجاه العلاقة

Abstract EN

This study aims to highlight the nature and direction of the relationship between the adoption of international financial reporting standards (IFRS) and inflows of foreign direct investment, through the analysis of the impact of these standards adoption on foreign direct investment flows, and then the impact of foreign direct investment flows to states Options adoption criteria analysis international financial reporting.The study found that the adoption of international financial reporting standards (IFRS) would contribute to increased foreign investment flows.

In addition it is expected that FDI inflows affecting the adoption of international standards of financial reporting option.