Motivation - Fraud is a challenging problem. Its economic effects are clear – worse public services, less financially stable and profitable companies, charities deprived of resources needed for charitable purposes and diminished levels of disposable income of everyone. In every sector...

The attraction of Foreign Direct Investment (FDI) is arguably of particular importance to countries’ foreign policy, where competing factors determine the choice of location of these investors. IFRS adoption, being one of the cardinal frameworks that portray the quality of a countries...

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 endogene-ity and reverse causality, this relationship was examined on 92 countries for the period 2003-2012. Overall, IFRS...