أثر اعتماد معايير المحاسبة الدولية على جذب الاستثمار الأجنبي المباشر في الدول العربية : دراسة قياسية

Abstract EN

This study aims to know the extent to which the application of international financial reporting standards in Arab countries to attract foreign direct investment (FDI) .

By analyzing a panel data covering 6 countries, for the period from 1996 through 2011, using an ordinary least squares (OLS) approach, the study concluded a number of conclusions was the most important: that the application of international accounting standards in the Arab countries leads to increased FDI inflows.