Sanjar, Sherkulov; Hasan, A K M Kamrul; Khajieva, Indira; … - In: Financial internet quarterly 18 (2022) 1, pp. 74-90
examined the impact of IFRS on FDI inflows, and it is unexplored as to whether IFRS impacts CIS countries. This paper covers … ten (10) IFRS adopted CIS countries from 2000 to 2019 using Ordinary Least Square (OLS) and bias-corrected Least Square … implementing IFRS would lead to FDI enhancement. The negative relationship between IFRS adoption and FDI inflows in CIS countries …