The implications of IFRS adoption on foreign direct investment in poor countries
Globalisation has contributed to the acceleration of international capital transactions and has increased investors’ need to access homogeneous, reliable and comparable financial reports. The objective of the study is to investigate the impact of International Financial Reporting Standards adoption...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2017-05-01
|
| Series: | Audit Financiar |
| Subjects: | |
| Online Access: |
http://revista.cafr.ro/temp/Article_9534.pdf
|
| _version_ | 1819261729790492672 |
|---|---|
| author | Catalina Florentina PRICOPE |
| author_facet | Catalina Florentina PRICOPE |
| author_sort | Catalina Florentina PRICOPE |
| collection | DOAJ |
| description | Globalisation has contributed to the acceleration of international capital transactions and has increased investors’ need to access homogeneous, reliable and comparable financial reports. The objective of the study is to investigate the impact of International Financial Reporting Standards adoption on foreign direct investment flows in poor countries. In order to achieve this objective, the propensity score matching method was applied on a sample of 38 poor countries between 2008 and 2014. Results indicate that International Financial Reporting Standards adoption has a positive impact on foreign direct investment flows in poor countries. |
| first_indexed | 2024-12-23T19:46:26Z |
| format | Article |
| id | doaj.art-99f516fb3d774c5695076c97ed150839 |
| institution | Directory Open Access Journal |
| issn | 1844-8801 |
| language | English |
| last_indexed | 2024-12-23T19:46:26Z |
| publishDate | 2017-05-01 |
| publisher | Chamber of Financial Auditors of Romania |
| record_format | Article |
| series | Audit Financiar |
| spelling | doaj.art-99f516fb3d774c5695076c97ed1508392022-12-21T17:33:31ZengChamber of Financial Auditors of RomaniaAudit Financiar1844-88012017-05-011514621822910.20869/AUDITF/2017/146/2189534The implications of IFRS adoption on foreign direct investment in poor countriesCatalina Florentina PRICOPE0 Bucharest University of Economic Studies Globalisation has contributed to the acceleration of international capital transactions and has increased investors’ need to access homogeneous, reliable and comparable financial reports. The objective of the study is to investigate the impact of International Financial Reporting Standards adoption on foreign direct investment flows in poor countries. In order to achieve this objective, the propensity score matching method was applied on a sample of 38 poor countries between 2008 and 2014. Results indicate that International Financial Reporting Standards adoption has a positive impact on foreign direct investment flows in poor countries. http://revista.cafr.ro/temp/Article_9534.pdf IFRS adoptionforeign direct investmentpoor countriespropensity score matching |
| spellingShingle | Catalina Florentina PRICOPE The implications of IFRS adoption on foreign direct investment in poor countries Audit Financiar IFRS adoption foreign direct investment poor countries propensity score matching |
| title | The implications of IFRS adoption on foreign direct investment in poor countries |
| title_full | The implications of IFRS adoption on foreign direct investment in poor countries |
| title_fullStr | The implications of IFRS adoption on foreign direct investment in poor countries |
| title_full_unstemmed | The implications of IFRS adoption on foreign direct investment in poor countries |
| title_short | The implications of IFRS adoption on foreign direct investment in poor countries |
| title_sort | implications of ifrs adoption on foreign direct investment in poor countries |
| topic | IFRS adoption foreign direct investment poor countries propensity score matching |
| url |
http://revista.cafr.ro/temp/Article_9534.pdf
|
| work_keys_str_mv | AT catalinaflorentinapricope theimplicationsofifrsadoptiononforeigndirectinvestmentinpoorcountries AT catalinaflorentinapricope implicationsofifrsadoptiononforeigndirectinvestmentinpoorcountries |