Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/123669
Authors: 
Uchenna, Efobi
Nnadi, Matthias
Year of Publication: 
2015
Series/Report no.: 
AGDI Working Paper WP/15/014
Abstract: 
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.
Subjects: 
Accounting Standards
Foreign Aid
Foreign Direct Investment
Globalisation
IFRS Adoption
Document Type: 
Working Paper

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