The Geographic Implication of IFRS Adoption
29 Pages Posted: 8 Aug 2014
Date Written: August 6, 2014
This paper focuses on the linkage between IFRS adoption and the occurrences of global land deals. Data was gathered for 83 countries and the system GMM technique was applied in the estimations. Among the results from the study includes that IFRS adoption has a positive and significant explanations for the occurrences of global land deals. This result is robust and some policy implications stems from the result.
Keywords: FDI; Financial Reporting; IFRS; Land Deal
Suggested Citation: Suggested Citation