- 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
- 2022
- Type
- text
- Type
- article
- Identifier
- http://hdl.handle.net/10962/426448
- Identifier
- vital:72354
- Identifier
- xlink:href="https://doi.org/10.1108/JAEE-10-2021-0319"
- 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).
- Format
- computer, online resource, application/pdf, 1 online resource (20 pages), pdf
- Publisher
- Emerald
- 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 p. 195 2022 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)
- Rights
- Closed Access
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- Visitors: 211
- Downloads: 10
Collections
Arendse, Jacqueline Anne (Assoc Prof)
Khumalo, Sibanisezwe Alwyn (Dr)
RU Department of Economics and Economic History
RU Department of Accounting
SDG 16. Peace, Justice and Strong Institutions
| Thumbnail | File | Description | Size | Format | |||
|---|---|---|---|---|---|---|---|
| View Details | SOURCE1 | IFRS and FPI nexus.pdf | 639 KB | Adobe Acrobat PDF | View Details |