Arbeitspapier
How Does Foreign Aid Affect the Relationship between IFRS Adoption and Foreign Direct Investment?
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 endogene-ity and reverse causality, this relationship was examined on 92 countries for the period 2003-2012. Overall, IFRS adoption attracts more aid when conditioned on foreign aid; however, when disaggregating foreign aid, the effect of foreign aid on the nexus was contradictory, while multilateral aid flow was positive. This result remained consistent despite the battery of checks.
- Sprache
-
Englisch
- Erschienen in
-
Series: AGDI Working Paper ; No. WP/15/014
- Klassifikation
-
Wirtschaft
- Thema
-
Accounting Standards
Foreign Aid
Foreign Direct Investment
Globalisation
IFRS Adoption
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Uchenna, Efobi
Nnadi, Matthias
- Ereignis
-
Veröffentlichung
- (wer)
-
African Governance and Development Institute (AGDI)
- (wo)
-
Yaoundé
- (wann)
-
2015
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Uchenna, Efobi
- Nnadi, Matthias
- African Governance and Development Institute (AGDI)
Entstanden
- 2015
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