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.
- Language
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Englisch
- Bibliographic citation
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Series: AGDI Working Paper ; No. WP/15/014
- Classification
-
Wirtschaft
- Subject
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Accounting Standards
Foreign Aid
Foreign Direct Investment
Globalisation
IFRS Adoption
- Event
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Geistige Schöpfung
- (who)
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Uchenna, Efobi
Nnadi, Matthias
- Event
-
Veröffentlichung
- (who)
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African Governance and Development Institute (AGDI)
- (where)
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Yaoundé
- (when)
-
2015
- Handle
- Last update
-
10.03.2025, 11:43 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Uchenna, Efobi
- Nnadi, Matthias
- African Governance and Development Institute (AGDI)
Time of origin
- 2015
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