Tag Archives: international finance

Cross-Border Investments in Private Firms: The Benefits of Comparability for Foreign Investors 

By | November 27, 2023

The harmonization of reporting standards has come a long way since the mandatory adoption of International Financial Reporting Standards (IFRS) for public firms in the European Union (EU) and other countries in 2005. In our recent paper, we focus on private firms and examine whether an increase in accounting comparability of local financial reporting practices… Read More »

Cross-Border Corporate Social Responsibility and Taxation: A New Conceptual Framework in an Era of Economic Globalization

By | June 23, 2023

Several decades ago, the idea of corporate social responsibility (“CSR”) was not entirely acceptedby most corporations or legal scholars. Most scholars today, and many corporations, understand that corporations owe special commitments to their stakeholders  in addition to their traditional function of maximizing profits for the benefit of their shareholders. It is also accepted that corporations’… Read More »