, where competing factors determine the choice of location of these investors. IFRS adoption, being one of the cardinal …, this paper investigates the extent to which IFRS adoption is able to at-tract FDI in the presence of this form of finance …. The main idea being that the effect of IFRS adoption on FDI may be adjustable depending on the presence of, and the kind …

This paper constructs a theoretical model to explain the relationship between IFRS adoption, FDI and foreign aid. Using … 92 countries for the period 2003-2012. Overall, IFRS adoption attracts more aid when conditioned on foreign aid; however …

Proponents of International Financial Reporting Standards (IFRS) claimed that the adoption of IFRS would lead to more … efficient capital allocation through greater cross-border investment. This study examines whether the adoption of IFRS is … the adoption of IFRS is associated with greater cross-border equity investment. The results are consistent with investors …