Impact of mandatory IFRS adoption on the foreign direct investment : the case of Arab countries
Joint Authors
Saidani, Muhammad al-Said
Ensaa, Radwan
Shar, Yusuf
Source
Revue D'études Comptables et Financières Avancées
Issue
Vol. 4, Issue 1 (30 Apr. 2020), pp.111-125, 15 p.
Publisher
Publication Date
2020-04-30
Country of Publication
Algeria
No. of Pages
15
Main Subjects
Topics
- Economics
- National accounting
- Foreign investments
- Resource allocation
- Technology transfer
- Arab world
- Direct investment
- Foreign ownership
- Error correction model
- International accounting
Abstract EN
The study aimed at revealing the nature of the relationship between the foreign direct investment and the quality of the Arab financial reporting environment after adoption IFRS during the period 2007 - 2018.
For study this relationship, the paper uses panel cointegration with a corresponding vector error correction model (VECM) to investigate in three main areas: Business impact of rules on FDI, FDI based on technology transfer, Prevalence of foreign ownership, by using the Eviews.
7 program.
The results showed a long run relationship between the quality of the Arab financial reporting environment and the foreign direct investment in all indicators and same period.
This is the first study that we are aware of to directly examine this relation in Arab Economies, thus, this paper provides new empirical evidence in Arab Economies for increase resource allocation efficiency.
American Psychological Association (APA)
Saidani, Muhammad al-Said& Ensaa, Radwan& Shar, Yusuf. 2020. Impact of mandatory IFRS adoption on the foreign direct investment : the case of Arab countries. Revue D'études Comptables et Financières Avancées،Vol. 4, no. 1, pp.111-125.
https://search.emarefa.net/detail/BIM-1432782
Modern Language Association (MLA)
Saidani, Muhammad al-Said…[et al.]. Impact of mandatory IFRS adoption on the foreign direct investment : the case of Arab countries. Revue D'études Comptables et Financières Avancées Vol. 4, no. 1 (Apr. 2020), pp.111-125.
https://search.emarefa.net/detail/BIM-1432782
American Medical Association (AMA)
Saidani, Muhammad al-Said& Ensaa, Radwan& Shar, Yusuf. Impact of mandatory IFRS adoption on the foreign direct investment : the case of Arab countries. Revue D'études Comptables et Financières Avancées. 2020. Vol. 4, no. 1, pp.111-125.
https://search.emarefa.net/detail/BIM-1432782
Data Type
Journal Articles
Language
English
Notes
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Record ID
BIM-1432782