- Title
- IFRS and FPI nexus: does the quality of the institutional framework matter for African countries?
- Creator
- Simbi, Chipo, Arendse, Jacqueline A, Khumalo, Sibanisezwe A
- Subject
- To be catalogued
- Date
- 2023
- Type
- text
- Type
- article
- Identifier
- http://hdl.handle.net/10962/470633
- Identifier
- vital:77380
- Identifier
- https://www.emerald.com/insight/content/doi/10.1108/jaee-10-2021-0319/full/html
- Description
- The institutional framework of an African country may influence the effectiveness of the International Financial Reporting Standards (IFRS) on foreign investment inflows. The purpose of this paper is to argue that the quality of a country's institutional framework impacts the effectiveness of IFRS to an adopting country and ultimately influences the levels of Foreign Portfolio Investment (FPI). Employing country-level data. A sample of 15 countries from Africa is used. Data is collected over a period of 22 years (1994–2014). The authors employ the General Method of Moments (GMM) panel regression technique to examine whether the quality of a country's institutional framework has an impact on the relationship between IFRS and FPI and the Propensity Score Matching (PSM) technique to assess the level of impact.
- Format
- 19 pages, pdf
- Language
- English
- Relation
- Journal of accounting in Emerging Economies, Simbi, C., Arendse, J.A. and Khumalo, S.A., 2023. IFRS and FPI nexus: does the quality of the institutional framework matter for African countries?. Journal of accounting in Emerging Economies, 13(1), pp.195-215, Journal of accounting in Emerging Economies volume 13 number 1 195 215 2023 2042-1168
- Rights
- Publisher
- Rights
- Use of this resource is governed by the terms and conditions of the Emerald Insight Copyright Statement (https://www.emeraldgrouppublishing.com/about/policies/copyright.htm)
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Collections
Arendse, Jacqueline Anne (Assoc Prof)
Khumalo, Sibanisezwe Alwyn (Assoc Prof)
RU Department of Accounting
RU Department of Economics and Economic History
SDG 08. Decent Work and Economic Growth
| Thumbnail | File | Description | Size | Format | |||
|---|---|---|---|---|---|---|---|
| View Details | SOURCE1 | IFRS and FPI nexus.pdf | 589 KB | Adobe Acrobat PDF | View Details |