IFRS and FPI nexus: does the quality of the institutional framework matter for African countries?
- Simbi, Chipo, Arendse, Jacqueline A, Khumalo, Sibanisezwe A
- Authors: Simbi, Chipo , Arendse, Jacqueline A , Khumalo, Sibanisezwe A
- Date: 2023
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/470633 , vital:77380 , 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.
- Full Text:
- Date Issued: 2023
- Authors: Simbi, Chipo , Arendse, Jacqueline A , Khumalo, Sibanisezwe A
- Date: 2023
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/470633 , vital:77380 , 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.
- Full Text:
- Date Issued: 2023
IFRS and FPI nexus: does the quality of the institutional framework matter for African countries?
- Simbi, Chipo, Arendse, Jacqueline A, Khumalo, Sibanisezwe A
- Authors: Simbi, Chipo , Arendse, Jacqueline A , Khumalo, Sibanisezwe A
- Date: 2022
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/426448 , vital:72354 , 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).
- Full Text:
- Date Issued: 2022
- Authors: Simbi, Chipo , Arendse, Jacqueline A , Khumalo, Sibanisezwe A
- Date: 2022
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/426448 , vital:72354 , 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).
- Full Text:
- Date Issued: 2022
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