"This book focuses on the consequences and determinants of the adoption of the International Financial Reporting Standard (IFRS), which has remained a topical issue in International Accounting"--Provided by publisher

"This book focuses on the consequences and determinants of the adoption of the International Financial Reporting Standard (IFRS), which has remained a topical issue in International Accounting"--Provided by publisher.

This paper constructs a theoretical model to explain the relationship between IFRS adoption, FDI and foreign aid. Using the SGMM estimation technique to check the issue of endogeneity and reverse causality, this relationship was examined on 92 countries for the period 2003-2012. Overall, IFRS...