📄 Research Article
AJCR Vol. 6, No. 4 (2019)
PARTIAL ADOPTIONS OF INTERNATIONAL ACCOUNTING STANDARDS AND FOREIGN DIRECT INVESTMENT
Deborah Hughes & Tam Vu
College of Business & Economics, University of Hawaii-Hilo, 200 West Kawili Street, Hilo, HI 96720
Open Access
Peer Reviewed
Research Article
Abstract
This paper investigates the impact of the International Financial Reporting Standard (IFRS) adoption on Foreign Direct Investment (FDI) inflows. An annual panel dataset of 135 countries from 2005 to 2016 are used. Instead of binary dummies of “yes” or “no” used by other authors we use orderly data of partial adoptions. Based on several preliminary tests, we perform fixed effect instrumental variable estimations on the dataset. We find that IFRS adoption has positive effect on FDI inflows, both directly and indirectly through interaction with regulatory quality
Keywords:
IFRS, FDI, governance, corruption
📑 How to Cite This Article
APA 7th Edition:
Deborah Hughes, Tam Vu (2019). PARTIAL ADOPTIONS OF INTERNATIONAL ACCOUNTING STANDARDS AND FOREIGN DIRECT INVESTMENT. Academic Journal of Current Research, 6(4), 21-28. https://doi.org/
Deborah Hughes, Tam Vu (2019). PARTIAL ADOPTIONS OF INTERNATIONAL ACCOUNTING STANDARDS AND FOREIGN DIRECT INVESTMENT. Academic Journal of Current Research, 6(4), 21-28. https://doi.org/
Vancouver Style:
Deborah Hughes, Tam Vu. PARTIAL ADOPTIONS OF INTERNATIONAL ACCOUNTING STANDARDS AND FOREIGN DIRECT INVESTMENT. Acad. J. Curr. Res.. 2019;6(4):21-28. DOI:
Deborah Hughes, Tam Vu. PARTIAL ADOPTIONS OF INTERNATIONAL ACCOUNTING STANDARDS AND FOREIGN DIRECT INVESTMENT. Acad. J. Curr. Res.. 2019;6(4):21-28. DOI:
🔗 Other Articles in This Issue