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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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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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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
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Accounting and development : the role of donors from policy to practice
Fyson, Sara - In: Handbook of accounting and development, (pp. 15-35). 2012
Persistent link: https://www.econbiz.de/10009572506
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Fair value under IFRSs : issues for developing countries and SMEs
Pacter, Paul - In: The Routledge companion to fair value and financial …, (pp. 350-369). 2007
Persistent link: https://www.econbiz.de/10003515033
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Do accounting and audit quality affect World Bank lending?
Lamoreaux, Phillip T.; Michas, Paul N.; Schultz, Wendy L. - In: The accounting review : a publication of the American … 90 (2015) 2, pp. 703-738
Persistent link: https://www.econbiz.de/10010517082
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How Does Foreign Aid Affect the Relationship between IFRS Adoption and Foreign Direct Investment?
Efobi, Uchenna - 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/10013021718
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Analyseinstrumente in der Berufsbildungszusammenarbeit : Dokumentation eines Workshops der Abteilung "Berufliche Bildung und Personalentwicklung für die gewerbliche Wirtschaft" der...
Heitmann, Werner (contributor); Greinert, Wolf-Dietrich (ed.) - 1995
Persistent link: https://www.econbiz.de/10000560630
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Foreign aid and economic growth of developing Asian countries
Shibuya, Yukio; Yamashita, Shoichi - 1968
Persistent link: https://www.econbiz.de/10013333980
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Not-for-profit ratios for financial resilience and internal accountability : a study of Australian international Aid organisations
Ryan, Christine; Irvine, Helen - In: Australian accounting review 22 (2012) 2, pp. 177-194
Persistent link: https://www.econbiz.de/10009574062