International Accounting Standards and Foreign Direct Investment

Gene Johnson, Tam Vu and Eric Im

Quarterly Journal of Business Studies, 2016, vol. 2, issue 3, 143-150

Abstract: This paper examines the impact of the International Financial Reporting Standard (IFRS) adoption on Foreign Direct Investment (FDI) inflows. An annual panel dataset of 136 countries from 2002 to 2013 are used. Based on several preliminary tests, we perform random 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. The results are robust to several alternative models with different governance-indicator variables.

Keywords: IFRS; FDI; governance; corruption (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (1)

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