IFRS adoption and economic growth in developing economies

• Main Authors: Owusu, Godfred Matthew Yaw, Suppiah, Susela Devi K., Mohd Saat, Nur Ashikin, Law, Siong Hook
• 格式: Article
• 语言: English
• 出版: Inderscience Publishers 2021
• 在线阅读: http://psasir.upm.edu.my/id/eprint/97612/1/ABSTRACT.pdf; http://psasir.upm.edu.my/id/eprint/97612/; https://www.inderscienceonline.com/doi/abs/10.1504/IJEA.2022.119613

We examine whether the adoption of International Financial Reporting Standards (IFRS) affects economic growth in developing economies and investigate the role that country-level institutional quality plays in the relationship. Using a panel data averaged over three non-overlapping years, from the pe...