000			03012nam a22002897a 4500
003			KOHA_Geminibilgi
005			20230417110334.0
008			220420d2022 cy ||||| m||| 00| 0 eng d
040			_aCY-NiCIU _beng _cCY-NiCIU _erda
041			_aeng
090			_aYL 2419 _bL43 2022
100	1		_aLebbie, Tamba Deakono
245	1	3	_aAN ASSESSMENT OF THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARD ADOPTION N FOREIGN DIRECT INVESTMENT (FDI) IN AFRICA / _cTAMBA DEAKONO LEBBIE; SUPERVISOR: Asst. Prof. Dr. Kemal ÇEK
264			_c2022
300			_a67 sheets; _c31 cm. _eIncludes CD
336			_2rdacontent _atext _btxt
337			_2rdamedia _aunmediated _bn
338			_2rdacarrier _avolume _bnc
502			_aThesis (MSC) - Cyprus International University. Institute of Graduate Studies and Research Accounting and Finance Department
504			_aIncludes bibliography (sheets 65-67)
520			_aABSTRACT 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. 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. 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	_aAccounting _vDissertations, Academic _xStandards
650		0	_aInvestments, Foreign _vDissertations, Academic
700	1		_aÇek, Kemal _esupervisor
942			_2ddc _cTS
999			_c284146 _d284146