Exploring the relationship between International Financial Reporting Standards (IFRS) and Foreign Direct Investment … (FDI) inflows is the main objective of this paper. Although IFRS is identified as a determinant of FDI, a few studies have … examined the impact of IFRS on FDI inflows, and it is unexplored as to whether IFRS impacts CIS countries. This paper covers …

, 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 …

more than 120 countries to require or permit the use of International Financial Reporting Standards (IFRS) in their … Securities Exchange Commissions (IOSCO) ratified International Financial Reporting Standards (IFRS) in 2002, FDI inflows started … IFRS in 2005, FDI inflows has doubled and reached its peak in 2007 at more than $2 trillion. The global trade also …

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 …