Do accounting standards matter for foreign direct investment in developing countries?

• Main Authors: Owusu, Godfred Matthew Yaw, Mohd Saat, Nur Ashikin, K. Suppiah, Susela Devi, Law, Siong Hook
• 格式: Article
• 语言: English
• 出版: Faculty of Economics and Management, Universiti Putra Malaysia 2017
• 在线阅读: http://psasir.upm.edu.my/id/eprint/65373/1/%2817%29%20IJEM%20%28S3%29%202017%20%20R2%20Do%20Accounting%20Standards%20Matter%20for%20Foreign%20Direct%20Investment.pdf; http://psasir.upm.edu.my/id/eprint/65373/; http://www.ijem.upm.edu.my/vol11noS3/(17)%20IJEM%20(S3)%202017%20%20R2%20Do%20Accounting%20Standards%20Matter%20for%20Foreign%20Direct%20Investment.pdf

This study investigates the macroeconomic implications of the adoption of International Financial Reporting Standards (IFRS) in developing countries. The current study specifically examines the relationship between IFRS adoption and Foreign Direct Investment (FDI) inflows to developing countries. A...