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Assessing the association between International Financial Reporting Standards (IFRS) and foreign direct investment (FDI): A replication and extension study utilizing econometric analysis.

机译：评估国际财务报告准则（IFRS）与外国直接投资（FDI）之间的关联：利用计量经济学分析进行的复制和扩展研究。

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摘要

Nearly 130 nations around the world require or permit the use of International Financial Reporting Standards (IFRS). The widespread acceptance of IFRS has coincided with economic globalization and increased foreign direct investment (FDI). FDI inflows are an important measure of global economic activity. Further, FDI inflows are considered a critical component of economic growth, especially for developing countries. To date, only a limited number of research studies have investigated IFRS adoption as a determinant of FDI inflows. The objective of this study is to assess the association between IFRS adoption and FDI inflows by replicating and extending an existing study. This study also examines differences in FDI inflows between developed and less developed countries that have adopted IFRS. The results from performing ordinary least squares (OLS) analysis suggest that IFRS adoption is positively associated with FDI inflows for the entire sample of countries and the subsample of developing countries. However, the OLS results did not produce evidence that IFRS adoption is positively associated with FDI inflows for the subsample of developed countries.
机译：世界上有近130个国家要求或允许使用国际财务报告准则（IFRS）。 IFRS的广泛接受与经济全球化和外国直接投资（FDI）的增加相吻合。外国直接投资的流入是衡量全球经济活动的重要指标。此外，外国直接投资流入被认为是经济增长的重要组成部分，特别是对于发展中国家而言。迄今为止，只有少数研究对采用IFRS作为FDI流入的决定因素进行了调查。本研究的目的是通过复制和扩展现有研究来评估IFRS采纳与FDI流入之间的关联。这项研究还研究了采用国际财务报告准则的发达国家与欠发达国家之间外国直接投资流入的差异。进行普通最小二乘（OLS）分析的结果表明，采用IFRS与整个国家样本和发展中国家子样本的FDI流入呈正相关。但是，OLS结果并未提供证据表明采用IFRS与发达国家子样本的FDI流入正相关。

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  • 作者

    Ng, Cory.;

  • 作者单位

    Wilmington University (Delaware).;

  • 授予单位 Wilmington University (Delaware).;
  • 学科 Accounting.;Finance.
  • 学位 D.B.A.
  • 年度 2015
  • 页码 75 p.
  • 总页数 75
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

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