This paper's main objective is to identify certain explanatory factors that likely clarify the choice of applying IAS/IFRS … have indicated that the DCs most likely to adopt IAS/IFRS have a high level of economic growth, along with a legal system …

, 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 …

This study examines the economic consequences of mandatory International Financial Reporting Standards (IFRS) adoption … the induced changes in the cost of equity/debt capital following IFRS adoption. We find that mandatory adopters in … exhibit low governance quality. In developed countries, IFRS adoption seems most beneficial to firms which are located in …

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 …