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 objectives of this paper are to investigate the effect of ICT on sustainable development and the mechanisms through which the effect is modulated. The methodology involves the: (i) Fixed Effects estimator to control for individual heterogeneity, (ii) Driscoll and Kraay estimator to control...

The present study assesses how governance affects information and communication technology at the global level contingent on macroeconomic policy factors such as trade, foreign investment, manufacturing value added and agriculture value added. The focus of the study is on 183 countries for the...