发帖
雷达卡
英文文献：How Does Foreign Aid Affect the Relationship between IFRS Adoption and Foreign Direct Investment?
英文文献作者：EFOBI Uchenna,NNADI Matthias
英文文献摘要：
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.
京公网安备 11010802022788号
