Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/294277 
Year of Publication: 
2023
Citation: 
[Journal:] Cogent Business & Management [ISSN:] 2331-1975 [Volume:] 10 [Issue:] 1 [Article No.:] 2175441 [Year:] 2023 [Pages:] 1-16
Publisher: 
Taylor & Francis, Abingdon
Abstract: 
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 panel data spans from 2005 to 2020. The results of the two-step system's generalized methods of moments (GMM) estimation reveal that while both partial and full adoption is found to be insignificant, the sign is negative for full IFRS adoption. However, a statistically significant and positive effect of the interaction between institutional attributes and full IFRS adoption has been discovered. Among other factors controlled, the most significant influencing FDI flows to Africa are found to be infrastructure, trade openness, and human capital. The empirical result is used to derive some policy implications.
Subjects: 
Africa
IFRS adoption
institutional quality
net FDI inflows
system GMM
JEL: 
M21
M41
M42
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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