partnerships with either—or both—of the sides. Commonwealth of Independent States (CIS) countries have been significantly affected … foreign exchange markets of other CIS countries. Based on the research findings and contemporary political and economic … of the CIS countries. …

examined the impact of IFRS on FDI inflows, and it is unexplored as to whether IFRS impacts CIS countries. This paper covers … ten (10) IFRS adopted CIS countries from 2000 to 2019 using Ordinary Least Square (OLS) and bias-corrected Least Square … implementing IFRS would lead to FDI enhancement. The negative relationship between IFRS adoption and FDI inflows in CIS countries …