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Foreign aid, IFRS adoption and Foreign Direct Investment
Efobi, Uchenna Rapuluchukwu; Nnadi, Matthias - 2015
, 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 …
Persistent link: https://www.econbiz.de/10011312336
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Evaluation of international financial reporting standards application for non financial institutions : the case of Albania
Binaj, Agim; Binaj, Ilir; Limaj, Irini - In: Journal of academic research in economics 4 (2012) 3, pp. 317-332
Persistent link: https://www.econbiz.de/10010247085
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Analyzing the effect of using international accounting standards on the development of emerging capital markets
Zéghal, Daniel; Mhedhbi, Karim - In: International journal of accounting and information … 20 (2012) 3, pp. 220-237
Persistent link: https://www.econbiz.de/10009582475
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How does foreign aid affect the relationship between IFRS adoption and foreign direct investment?
Uchenna, Efobi; Nnadi, Matthias - 2015
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 …
Persistent link: https://www.econbiz.de/10011408499
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IFRS adoption and economic growth in developing economies
Owusu, Godfred Matthew Yaw; Suppiah, Susela Devi K.; … - In: International journal of economics and accounting : IJEA 11 (2022) 1, pp. 73-98
Persistent link: https://www.econbiz.de/10012798904
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Adoption of international accounting standards and performance of emerging capital markets
Mhedhbi, Karim; Zéghal, Daniel - In: Review of accounting & finance 15 (2016) 2, pp. 252-272
Persistent link: https://www.econbiz.de/10011586356
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The pathway of transition to International Financial Reporting Standards (IFRS) in developing countries : evidence from Indonesia
Maradona, Agus Fredy; Chand, Parmod - In: Journal of international accounting auditing & taxation 30 (2018), pp. 57-68
Persistent link: https://www.econbiz.de/10011858775
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Using international standards as a complement to overcome the unachieved nature of local GAAPs : the case of a developing country
Klibi, Mohamed Faker - In: Journal of applied accounting research 17 (2016) 3, pp. 356-376
Persistent link: https://www.econbiz.de/10011618802
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Accounting Provisioning Under the Expected Credit Loss Framework : IFRS 9 in Emerging Markets and Developing Economies - A Set of Policy Recommendations
Caruso, Ezio - 2021
Board (IASB) issued International Financial Reporting Standard 9 (IFRS 9) in July 2014, it became effective in 2018. This … framework, with a particular focus on EMDEs. In 2020, EMDEs were facing challenges when dealing with IFRS 9 during the … surveyed countries and their reflections on challenges and potential remedies that they used while implementing the IFRS 9 …
Persistent link: https://www.econbiz.de/10012521969
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Donor aid allocation and accounting standards of recipients
Nagae, Akira; Katayama, Hajime; Takase, Koichi - In: Economic modelling 106 (2022), pp. 1-18
Persistent link: https://www.econbiz.de/10013347599