The intention of this study is to look into the effect of institutional quality on Foreign Direct
Investment (FDI) inflow in lower-middle income countries. To accomplish this goal, we use a …

Purpose The present paper seeks to investigate the impact of International Financial
Reporting Standards (IFRS) adoption on the foreign direct investment (FDI) in the Gulf …

Nowadays, The International Financial Reporting Standards (IFRS) have been adopted in
more than 160 countries. In fact, most ASEAN countries have adopted IFRS. The studies …

The adoption of International Financial Reporting Standards (IFRS) by 166 countries since
2004 has been a major achievement in the international standardization of accounting …

Purpose This study examines the nature of the relationship between board structures (BSs)
and intellectual capital (IC) of banks in Africa. Design/methodology/approach Using annual …

Purpose The institutional framework of an African country may influence the effectiveness of
the International Financial Reporting Standards (IFRS) on foreign investment inflows. The …

This study makes an effort to determine how international financial reporting standards
(IFRS) adoption levels affect net FDI inflows to sub-Saharan African (SSA) countries using a …

ABSTRACT International Financial Reporting Standard (IFRS) is globally accepted as a high-
quality reporting standard. Countries implement IFRS because they believe that more …

Purpose Prior research has shown that implementing International Financial Reporting
Standards (IFRS) increases foreign direct investments at the macroeconomic (country) level …

This study investigates the causal relationship between International Financial Reporting
Standard (IFRS) adoption and Foreign Direct Investment (FDI) inflows in ASEAN countries …