AN ASSESSMENT OF THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARD ADOPTION N FOREIGN DIRECT INVESTMENT (FDI) IN AFRICA / (Kayıt no. 284146)
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| Sabit Uzunluktaki Kontrol Alanı | 03012nam a22002897a 4500 |
| 003 - KONTROL NUMARASI KİMLİĞİ | |
| Kontrol Alanı | KOHA_Geminibilgi |
| 005 - EN SON İŞLEM TARİHİ ve ZAMANI | |
| Kontrol Alanı | 20230417110334.0 |
| 008 - SABİT UZUNLUKTAKİ VERİ ÖGELERİ - GENEL BİLGİ | |
| Sabit Alan | 220420d2022 cy ||||| m||| 00| 0 eng d |
| 040 ## - KATALOGLAMA KAYNAĞI | |
| Özgün Kataloglama Kurumu | CY-NiCIU |
| Kataloglama Dili | eng |
| Çeviri Kurumu | CY-NiCIU |
| Açıklama Kuralları | rda |
| 041 ## - DİL KODU | |
| Metin ya da ses kaydının dil kodu | eng |
| 090 ## - Yerel Tasnif No | |
| tasnif no | YL 2419 |
| Cutter no | L43 2022 |
| 100 1# - KİŞİ ADI | |
| Yazar Adı (Kişi adı) | Lebbie, Tamba Deakono |
| 245 13 - ESER ADI BİLDİRİMİ | |
| Başlık | AN ASSESSMENT OF THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARD ADOPTION N FOREIGN DIRECT INVESTMENT (FDI) IN AFRICA / |
| Sorumluluk Bildirimi | TAMBA DEAKONO LEBBIE; SUPERVISOR: Asst. Prof. Dr. Kemal ÇEK |
| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | 2022 |
| 300 ## - FİZİKSEL TANIMLAMA | |
| Sayfa, Cilt vb. | 67 sheets; |
| Boyutları | 31 cm. |
| Birlikteki Materyal | Includes CD |
| 336 ## - CONTENT TYPE | |
| Source | rdacontent |
| Content type term | text |
| Content type code | txt |
| 337 ## - MEDIA TYPE | |
| Source | rdamedia |
| Media type term | unmediated |
| Media type code | n |
| 338 ## - CARRIER TYPE | |
| Source | rdacarrier |
| Carrier type term | volume |
| Carrier type code | nc |
| 502 ## - TEZ NOTU | |
| Tez Notu | Thesis (MSC) - Cyprus International University. Institute of Graduate Studies and Research Accounting and Finance Department |
| 504 ## - BİBLİYOGRAFİ NOTU | |
| Bibliyografi Notu | Includes bibliography (sheets 65-67) |
| 520 ## - ÖZET NOTU | |
| Özet notu | ABSTRACT<br/>Improved global capital inflows and commerce have been noted as some of the outcomes since the publication of IFRSs as a result of the International Accounting Standard Board's transformation from the International Accounting Standard Committee in 2001. This study looked at the impact of the adoption of International Financial Reporting Standards (IFRS) on FDI inflows, using data from three Africa countries with a sample period of 18 years. It further looks at the economic benefit that will be derived from IFRS adoption and the changes in key macroeconomic and governance variables such as the net inflow of FDI, trade openness, annual GDP growth rate, and institutional quality. It also considered the differences in economic numbers of these input variables which reflect the pre- and post-adoption analyses of the contribution of IFRS adoption.<br/>The study adopt a mixed method of research (qualitative and quantitative) in analysing the impact of IFRS adoption on FDI inflows, using published literatures and data sources. The Secondary qualitative data has been sourced from published literatures. Whilst the secondary quantitative data were specifically sourced from the World Bank Data Base- World Development and Worldwide Governance Indicators. The research hypotheses are tested using random effect model- Generalized Least Square panel estimator.<br/>The result of the study is in support of the fact that, IFRS independently cannot influence FDI as stated by previous studies. It further indicates that, the relationship of trade openness to FDI inflows is positively significant following IFRS adoption. Whereas, in combining country’s annual GDP growth rate and trade openness as a measure of IFRS adoption impact on FDI. Annual GDP growth rate is noted to be consistent with the hypothesis whereas trade openness is not. |
| 650 #0 - KONU BAŞLIĞI EK GİRİŞ - KONU TERİMİ | |
| Konusal terim veya coğrafi ad | Accounting |
| Alt başlık biçimi | Dissertations, Academic |
| Genel Alt Konu | Standards |
| 650 #0 - KONU BAŞLIĞI EK GİRİŞ - KONU TERİMİ | |
| Konusal terim veya coğrafi ad | Investments, Foreign |
| Alt başlık biçimi | Dissertations, Academic |
| 700 1# - EK GİRİŞ - KİŞİ ADI | |
| Yazar Adı (Kişi adı) | Çek, Kemal |
| İlişkili Terim | supervisor |
| 942 ## - EK GİRİŞ ÖGELERİ (KOHA) | |
| Sınıflama Kaynağı | Dewey Onlu Sınıflama Sistemi |
| Materyal Türü | Thesis |
| Geri Çekilme Durumu | Kayıp Durumu | Sınıflandırma Kaynağı | Kredi için değil | Koleksiyon Kodu | Kalıcı Konum | Mevcut Konum | Raf Yeri | Kayıt Tarih | Source of acquisition | Yer Numarası | Demirbaş Numarası | Son Görülme Tarihi | Fatura Tarihi | Materyal Türü | Genel / Bağış Notu |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Onlu Sınıflama Sistemi | Tez Koleksiyonu | CIU LIBRARY | CIU LIBRARY | Tez Koleksiyonu | 20.04.2022 | Bağış | YL 2419 L43 2022 | T2717 | 20.04.2022 | 20.04.2022 | Thesis | Accounting and Finance Department | |||
| Dewey Onlu Sınıflama Sistemi | CIU LIBRARY | CIU LIBRARY | Görsel İşitsel | 20.04.2022 | Bağış | YL 2419 L43 2022 | CDT2717 | 20.04.2022 | 20.04.2022 | Suppl. CD | Accounting and Finance Department |