Rezumat articol ediţie STUDIA UNIVERSITATIS BABEŞ-BOLYAI

În partea de jos este prezentat rezumatul articolului selectat. Pentru revenire la cuprinsul ediţiei din care face parte acest articol, se accesează linkul din titlu. Pentru vizualizarea tuturor articolelor din arhivă la care este autor/coautor unul din autorii de mai jos, se accesează linkul din numele autorului.

 
       
         
    STUDIA OECONOMICA - Ediţia nr.1 din 2022  
         
  Articol:   THE RELATIVE SUCCESS OF IFRS ADOPTED AFRICAN COUNTRIES TO ATTRACT FOREIGN INVESTMENT.

Autori:  MERWE OBERHOLZER, MATTHEW OLUBAYO OMOTOSO, DANIE SCHUTTE, PIETER BUYS.
 
       
         
  Rezumat:  
DOI: 10.2478/subboec-2022-0004

Published Online: 2022-03-30
Published Print: 2022-03-30
pp. 44-62

VIEW PDF

FULL PDF

Abstract: Within the context that the adoption of International Financial Reporting Standards (IFRS) can be linked to institutional isomorphism, the purpose of the study was to determine how successful IFRS-adopted African countries are to convert governance and economic factors into foreign direct investment (FDI) and foreign portfolio investment (FPI). Data envelopment analysis (DEA) was used to develop two models to calculate the technical efficiency (TE) for 16 African countries that adopted IFRS (2014-2019). The first model considered how multiple economic factors as input variables are converted into FDI and FPI, while similarly, the second model considered governance factors as input variables.

JEL Classification: C61; F18; M41.

Keywords: International Financial Reporting Standards (IFRS), foreign direct investment (FDI), foreign portfolio investment (FPI), data envelopment analysis (DEA), institutional isomorphism.
 
         
     
         
         
      Revenire la pagina precedentă