Opportunities to Attract Foreign Direct Investments by Leveraging Financial Accounting Information
摘要
The purpose of this chapter is to analyse how financial accounting information, complemented by non-financial data, can contribute to increasing the transparency and effectiveness of corporate communication, as well as attracting foreign investment, thereby addressing the increasingly complex needs of stakeholders. A key challenge explored in this chapter is achieving a balance between mandatory disclosures required by accounting standards and additional disclosures that are useful for stakeholders, while avoiding overburdening companies with non-essential reporting. The research shows that both the quality of reporting and compliance with IFRS significantly impact the credibility and attractiveness of financial statements. The study emphasises that these practices not only enhance communication between companies and their stakeholders, but also contribute to attracting foreign direct investment and socially responsible investments, thereby improving financial market efficiency.