IFRS adoption, institutional quality and foreign direct investment inflows: a dynamic panel analysis

• Main Authors: Owusu, Godfred Matthew Yaw, Mohd Saat, Nur Ashikin, Suppiah, Susela Devi K., Law, Siong Hook
• Format: Article
• Language: English
• Published: Faculty of Business and Accountancy, University of Malaya 2017
• Online Access: http://psasir.upm.edu.my/id/eprint/62079/1/IFRS%20adoption%2C%20institutional%20quality%20and%20foreign%20direct%20investment%20inflows.pdf; http://psasir.upm.edu.my/id/eprint/62079/; https://ajba.um.edu.my/index.php/AJBA/article/view/9766

Research aims: This study examines whether developing countries that had adopted the International Financial Reporting Standards (IFRS) experience better foreign direct investment (FDI) inflows than non-adopting countries. Linked to that, the study also examines the moderating role of country-level...