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

The adoption of IFRS is expected to significantly affect the quality of global financial reporting and improve investment decisions. A major question that arises, therefore, is: does this stance hold when the time dimension, post IFRS adoption period (i.e. the number of years a country has...

Since the adoption of International Financial Reporting Standard (IFRS) and the subsequent directive by the EU, all companies are required to report their consolidated financial statements in line with the IFRS prescribed formats. The study examines the consolidated financial statements of top...

"This book focuses on the consequences and determinants of the adoption of the International Financial Reporting Standard (IFRS), which has remained a topical issue in International Accounting"--Provided by publisher

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

"This book focuses on the consequences and determinants of the adoption of the International Financial Reporting Standard (IFRS), which has remained a topical issue in International Accounting"--Provided by publisher.